Sun & Sand Industries Africa Pvt Ltd Vs Sales Tax Officer Class-II/Avato Department Of Trade And Taxes
Date: April 23, 2024
Subject Matter
While Section 75(5) allows for up to three adjournments if sufficient cause is shown, it is not mandatory for the proper officer to grant three adjournments
Summary
The case law involves a petitioner challenging an order passed under Section 73 of the Central Goods and Services Tax Act, 2017, which disposed of a Show Cause Notice proposing a demand against the petitioner. The petitioner argued that they were not…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 19.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs.15,19,68,460.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017…