๐๐๐ฑ๐ฉ๐๐ฒ๐๐ซโ๐ฌ ๐๐๐ฉ๐ฅ๐ฒ ๐๐๐ง๐ง๐จ๐ญ ๐๐ ๐๐ข๐ฌ๐ฆ๐ข๐ฌ๐ฌ๐๐ ๐๐ฒ ๐๐ซ๐จ๐ฉ๐๐ซ ๐จ๐๐๐ข๐๐๐ซ ๐ฐ๐ข๐ญ๐ก๐จ๐ฎ๐ญ ๐ฉ๐ซ๐จ๐ฉ๐๐ซ ๐ฃ๐ฎ๐ฌ๐ญ๐ข๐๐ข๐๐๐ญ๐ข๐จ๐ง
The case involves a dispute over a Show Cause Notice (SCN) issued by the tax authorities, proposing a demand of ๐๐ฌ.11,50,530.00 against the petitioner. The key points of the judgment are:
๐๐ฌ๐ฌ๐ฎ๐ ๐๐๐ข๐ฌ๐๐:
The petitioner challenged the order that disposed of the SCN, which included a penalty. The order was passed under Section 73 of the Central Goods and Services Tax Act, 2017.
๐ ๐๐๐ญ๐ฌ:
โ The petitioner had submitted detailed replies to the SCN, but the order did not consider these replies and was deemed cryptic.
โก The SCN raised several issues, including under-declaration of output tax and excess claim of Input Tax Credit (ITC).
โขThe Proper Officer stated that the ๐๐๐๐๐๐๐๐๐๐’๐ ๐๐๐๐๐๐๐ ๐๐๐๐ ๐๐๐ ๐๐๐๐๐๐๐๐ ๐๐๐๐๐
, leading to the creation of a demand for tax/interest.
๐๐จ๐ฎ๐ซ๐ญ ๐๐ฎ๐๐ ๐ฆ๐๐ง๐ญ:
โ The Delhi High Court found that the Proper Officer did not consider the petitioner’s detailed replies and supporting documents.
โ The court held that the Proper Officer should have at least considered the replies on their merits before forming an opinion.
โ Since the Proper Officer ๐
๐๐
๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐ ๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐๐ ๐
๐๐๐๐๐
๐๐๐๐๐๐๐๐๐๐ ๐๐๐๐๐
, ๐๐๐ ๐๐๐๐๐ ๐๐๐ ๐๐๐๐
๐ ๐๐๐ ๐๐๐๐๐๐๐๐
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๐๐๐ ๐บ๐ช๐ต ๐๐๐ ๐๐-๐๐
๐๐๐
๐๐๐๐๐๐๐.
๐๐จ๐ง๐๐ฅ๐ฎ๐ฌ๐ข๐จ๐ง:
โ The court emphasized the need for the Proper Officer to consider the taxpayer’s replies and supporting documents before making a decision.
โ The petitioner has been granted 30 days to file a further reply to the SCN.
โ A fresh speaking order must be passed by the Proper Officer after a personal hearing, in accordance with the law and within the prescribed time under Section 75 (3) of the Act.
โ The court did not comment on the merits of the case, leaving all rights and contentions of the parties reserved.
โ The challenge to Notification No. 56 of 2023 regarding the extension of time remains open.
This judgment highlights the importance ofย #dueย #processย and theย #considerationย of allย #submittedย #documentsย andย #repliesย in theย #adjudicationย of tax-related disputes.
๐๐ฆ๐ญ๐ฉ๐ช ๐๐: ๐๐ถ๐ต๐ถ๐ณ๐ฆ ๐๐ฆ๐ฏ๐ฆ๐ณ๐ข๐ญ๐ช ๐๐ฏ๐ฅ๐ช๐ข ๐๐ฏ๐ด๐ถ๐ณ๐ข๐ฏ๐ค๐ฆ ๐๐ฐ๐ฎ๐ฑ๐ข๐ฏ๐บ ๐๐ช๐ฎ๐ช๐ต๐ฆ๐ฅ ๐๐ด ๐๐ฐ๐ฐ๐ฅ๐ด ๐๐ฏ๐ฅ ๐๐ฆ๐ณ๐ท๐ช๐ค๐ฆ ๐๐ข๐น ๐๐ง๐ง๐ช๐ค๐ฆ๐ณ ๐๐ข๐ณ๐ฅ 203 [๐.๐. (๐)- 7417/2024 & ๐๐ ๐๐๐๐. 30942-43/2024 ๐ฅ๐ต. 22 ๐๐ข๐บ 2024]
The Copy Of the Order is as Under:
