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Case Summary: Niva Bupa Health Insurance Company Limited vs. Union
of India & Ors.
Case Number: W.P.(C)
8143/2024 and CM APPL.33440/2024
Date of Order: 16
July 2024
Court: High
Court of Delhi
Summary of the Case: Niva
Bupa Health Insurance Company Limited filed a writ petition challenging an
Order-in-Original dated 29 April 2024 and a Show Cause Notice dated 27 December
2023. The petitioner contended that the order was issued without jurisdiction,
lacked findings or reasons, and was barred by limitation.
Facts of the Case: The
petitioner challenged an Order-in-Original that imposed a tax liability of
₹17,09,10,077/-, asserting it was issued without jurisdiction, without
findings, and beyond the limitation period.
Submissions by the
Petitioner:
·
The order was issued without jurisdiction
and lacked any findings or reasons.
·
The order was barred by limitation as no
notification extended the limitation period under the Delhi GST Act.
·
The Notification No.56/2023-Central Tax
dated 28 December 2023, extending the time limit for issuance of orders under
the CGST Act, was claimed to be ultra vires to the CGST Act.
Submissions by the
Respondents: The counsel for respondents 2 and 3
conceded that the impugned order lacked reasons and agreed it should be set
aside, with the matter remanded for fresh consideration.
Findings of the Court:
·
The court acknowledged the lack of
reasoning in the impugned order.
·
The court decided to set aside the
impugned order and remand the matter to the Adjudicating Authority for fresh
consideration.
·
The Adjudicating Authority was directed to
re-examine the petitioner’s reply to the Show Cause Notice and issue a new
decision within eight weeks.
·
The court also directed the examination of
whether the order under Section 73 of the DGST Act was barred by limitation.
Judgment: The
High Court of Delhi set aside the impugned Order-in-Original and remanded the
case to the Adjudicating Authority for a fresh decision within eight weeks,
reserving all rights and contentions of the parties.
Disclaimer: All the
Information is based on the notification, circular and order issued by the
Govt. authority and judgement delivered by the court or the
authority information is strictly for educational purposes and on the
basis of our best understanding of laws & not binding on anyone.
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