SURESH KUMAR JAIN v. SALES TAX OFFICER CLASS II AVATO & ANR
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
SURESH KUMAR JAIN
v.
SALES TAX OFFICER CLASS II AVATO & ANR
W.P.(C) 3558/2024 dated 11.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 61, 73 & 79
Decision : Matter remanded back
Demand & penalty – The petitioner is aggrieved by order dated 29.12.2023, which disposed SCN dated 26.09.2023, by which demand has been raised against the petitioner amounting to Rs. 4,70,512/-, including penalty, u/s 73 of the CGST Act, 2017. – A SCN was issued u/s 61 on 21.07.2022 stating that there are discrepancies of Rs. 54,704.56/- on account of mismatch of ITC between GSTR-2 and GSTR-3B as per ASMT-10. However, the said notice did not provide the Petitioner a personal hearing. Learned counsel for Petitioner submitted that despite submitting a detailed reply to the Show Cause Notice, department failed to consider their response & passed the impugned order dated 29.12.2023. – Held- The court after looking into the merits of the case, observed that the impugned order, records that the reply uploaded by the tax payer is not satisfactory, however, if the Proper Officer was of the view that reply was not satisfactory and further details were required, the same could have been specifically sought from the petitioner. Proper officer had to at least consider the reply on merits and then form an opinion whether the reply was not satisfactory. He merely held that the reply is not satisfactory which ex facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. In view of the above, the order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 29.12.2023 is set aside.
Represented By:
Counsel for the Petitioner: Prince Mohan Sinhaa, Rajeev Deora & Manish Jain, Advocates.
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