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Case Summary: M/S. RPJ Polymers vs. Union of India & Ors.
Case No.: W.P.(C)
5376/2024
Date of Order: 16.04.2024
Court Name: High
Court of Delhi at New Delhi
Summary of the Case: M/S.
RPJ Polymers challenged an order dated 28.12.2023, which demanded a sum of Rs.
1,38,12,142.00 under Section 73 of the Central Goods and Services Tax Act,
2017. The petitioner claimed that their detailed replies to the show cause
notice were not considered, and the order was passed without proper evaluation.
Facts of the Case:
· M/S.
RPJ Polymers received a show cause notice dated 24.09.2023 proposing a demand
for Rs. 1,38,12,142.00.
· The
petitioner filed a detailed reply on 24.10.2023.
· The
impugned order was passed on 28.12.2023 without considering the petitioner's
reply.
Submission by Petitioner:
· The
petitioner argued that their detailed reply and supporting documents were not
taken into consideration.
· They
claimed that the impugned order was cryptic and did not address the merits of
their submissions.
Submission by Respondent:
· The
respondents contended that the petitioner failed to provide a complete set of
relevant documents and explanations.
· They
argued that the petitioner's claim for Input Tax Credit (ITC) from certain
dealers was not substantiated with actual movement of goods.
Findings and Judgement of the Court:
· The
court found that the impugned order was not sustainable because it failed to
consider the detailed reply and supporting documents provided by the
petitioner.
· The
Proper Officer did not seek any further clarifications or details from the
petitioner.
· The
court set aside the impugned order dated 28.12.2023 and remitted the matter to
the Proper Officer for re-adjudication.
· The
petitioner was given 30 days to file a further reply, and the Proper Officer
was directed to pass a fresh speaking order after giving an opportunity of
personal hearing.
Conclusion: The
case was disposed of with directions to the Proper Officer to re-adjudicate the
matter considering the petitioner's submissions and following the principles of
natural justice.
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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