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Case Summary: M/s. Central Government Employees Consumer Co-op
Society Ltd. vs. Commissioner, State Goods and Services Tax, Delhi & Anr.
Case No.: W.P.(C)
3873/2024 & CM APPL. 15976/2024
Order Date: 24
April 2024
Court: High
Court of Delhi
Summary:
The petitioner challenged the demand order issued under Section 73 of the CGST
Act, arguing that the order was passed without considering their detailed reply
and without providing a proper personal hearing.
Case Facts:
·
The show cause notice (SCN) dated
24.09.2023 proposed a demand of ₹17,89,56,282.00 against the petitioner.
·
The petitioner submitted a detailed reply
on 20.10.2023 addressing all allegations with supporting documents.
·
The impugned order dated 31.12.2023
dismissed the reply as unsatisfactory without detailed examination and claimed
that no proper reply or explanation was received despite opportunities given
for personal hearing.
Petitioner's Submissions:
·
Argued that the SCN was addressed in
detail, and the reply was comprehensive with supporting documents.
·
Claimed that the impugned order failed to
consider the reply on its merits and lacked proper reasoning.
Respondent's Submissions:
·
Did not contest the factual scenario
presented by the petitioner.
Court Findings and
Judgment:
·
The court found the impugned order
unsustainable as it did not consider the detailed reply or the supporting
documents submitted by the petitioner.
·
The Proper Officer did not provide
specific reasons or seek further clarifications from the petitioner if
required.
Judgment:
·
Set aside the impugned order dated
31.12.2023 and remitted the SCN to the Proper Officer for re-adjudication.
·
Directed the petitioner to file a further
reply within 30 days.
·
Directed the Proper Officer to
re-adjudicate the SCN after giving a personal hearing and to pass a fresh
speaking order within the prescribed period under Section 75(3) of the Act.
Conclusion: The petition
was disposed of, emphasizing the necessity for proper consideration of replies
and adherence to due process to ensure fairness.
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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