Maple ODC Movers Private Limited Vs Union of India
Date: April 1, 2024
Subject Matter
SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication
Summary
The petitioner challenged an order dated 15.12.2023, which disposed of a show cause notice dated 23.09.2023 and created a demand under Section 73 of the Central Goods and Service Tax Act, 2017. The petitioner claimed that they did not receive the show cause notice and were unaware of it, resulting in their inability to file a reply or attend the hearing. The court set aside the impugned order and granted the petitioner an opportunity to file a reply to the show cause notice within 30 days. The Proper Officer was directed to re-adjudicate the Show Cause Notice after giving the petitioner a personal hearing and pass a fresh speaking order in accordance with the law within the prescribed period under Section 75(3) of the Act.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Petitioner impugns order dated 15.12.2023 whereby a show cause notice dated 23.09.2023 has been disposed of and a demand created against the petitioner under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act) in the sum of Rs. 1,21,64,174/- along comprising of interest penalty and tax component.
2. Learned counsel for the petitioner submits that petitioner never received any show cause notice as the show cause notice was not uploaded on the GST portal under the heading ‘Notices’ but appears to have been uploaded under the heading of ‘Additional Notices’. He submits that he was neither aware of the show cause notice nor any date of hearing and consequently could not file a reply to the show cause notice. He submits that the impugned order was also not received by the petitioner. However, he became aware from one of the officers who during an official meeting informed the petitioner about a demand having been confirmed against the petitioner.
3. Issue notice. Notice is accepted by learned counsel appearing for the respondents.
4. With the consent of the parties, petition is taken up for final disposal.
5. Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply nor appearing for personal hearing.
6. In view of the above and in view of the request of the petitioner that an opportunity be given to the petitioner to file a response to the show cause notice, the impugned order dated 15.12.2023 is set aside.
7. Petitioner is given an opportunity of filing a reply to the show cause notice within a period of 30 days from today. Thereafter the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing to the petitioner and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75 (3) of the Act.
8. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved.
9. Petition is disposed of in the above terms.