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Case Summary: Anita Bansal Proprietress of M/S A.B. Enterprises vs.
The Union of India & Anr.
Case No.: W.P.(C)
4520/2024
Court: High
Court of Delhi at New Delhi
Date of Order: April
8, 2024
Summary of the Case: Anita
Bansal, the petitioner, challenged an order dated December 30, 2023, issued by
the tax authorities under Section 73 of the Central Goods and Services Tax Act,
2017. The order was based on a show-cause notice dated September 23, 2023,
which proposed a tax demand of ₹21,11,088.00 including penalties. The
petitioner did not respond to the show-cause notice, leading to an ex-parte
order being passed.
Submissions by the
Petitioner:
The petitioner explained
that she could not respond to the show-cause notice because her husband was
seriously ill and later passed away on December 20, 2023. Due to these personal
circumstances, the petitioner was unable to attend to the legal proceedings
during that period.
Submissions by the
Respondent:
The respondent's order
stated that the petitioner had failed to provide a reply or explanation within
the stipulated time, despite multiple reminders and opportunities for a
personal hearing. Consequently, the order was passed ex-parte.
Findings by the Court:
The Delhi High Court
found that the petitioner was justified in her failure to respond to the
show-cause notice due to the serious illness and subsequent death of her
husband. The court noted that the order had been passed solely on the grounds
of non-response, without considering the petitioner's exceptional personal
circumstances.
Decision and Conclusion:
The Delhi High Court
set aside the impugned order dated December 30, 2023, and remitted the matter
back to the Proper Officer for re-adjudication. The court directed the
petitioner to file a reply to the show-cause notice within 30 days. The Proper
Officer was instructed to re-adjudicate the case, ensuring a fair hearing and a
fresh, reasoned order in accordance with the law. The court clarified that all
rights and contentions of the parties remained open for consideration in the
re-adjudication process.
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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