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Case Summary: Dish TV India Ltd. vs. GST Officer, Ward-209, New
Delhi & Others
Case No.: W.P.
(C) 5475/2024, CM APPL. 22567/2024 & CM APPL. 22568/2024
Date of Order: 16.04.2024
Court Name: High
Court of Delhi at New Delhi
Summary of the Case: Dish
TV India Ltd. challenged the order dated 30.12.2023, which demanded a sum of
Rs. 77,80,646.00 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:
·
Dish TV India Ltd. received a show cause
notice dated 30.09.2023 proposing a demand for Rs. 77,80,646.00.
·
The petitioner filed detailed replies on
26.10.2023 and 06.11.2023.
·
The impugned order was passed on
30.12.2023 without considering these replies.
Submission by Petitioner:
·
The petitioner argued that their detailed
replies 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 deposit the tax/interest amount or provide a plausible
explanation within the stipulated time.
·
They argued that sufficient opportunities
were given to the petitioner to clarify the deficiencies.
Findings and Judgement of
the Court:
·
The court found that the impugned order
did not sustain because it failed to consider the detailed replies 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 30.12.2023 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.
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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