GST : Where impugned order under section 73 was passed without taking into account reply filed by petitioner, order being cryptic was to be set aside
HIGH COURT OF DELHI
Oswal Agencies (P.) Ltd.
v.
Union of India
SANJEEV SACHDEVA AND RAVINDER DUDEJA, JJ.
W.P.(C) NO. 208 OF 2024
CM APPLS. NO. 977 OF 2024
FEBRUARY 12, 2024
Determination of tax not paid or short paid – Cryptic order – Non-consideration of assessee’s replies – Order under section 73 was passed against petitioner creating demand – Impugned order records that no proper reply had been submitted and reply stated to be improper was not found to be satisfactory – However, none of averments of petitioner had been taken into account while passing impugned order – HELD : Order was cryptic order without any reasons and without taking into account reply filed by petitioner – Hence, impugned order was to be set aside [Section 73 of Central Goods And Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017][Paras 2 to 4][In favour of assessee/ Matter remanded]
Anurag Soan and Shrey Bhardwaj, Advs. for the Appellant. Rajesh Kumar, Shivam, Atul Tripathi and V.K. Attri, Advs. for the Respondent.
Sanjeev Sachdeva, J. – (ORAL)
1.Petitioner impugns order dated 05.12.2023, whereby an order under Section 73 of this Central Goods and Services Tax Act, 2017 has been passed and demand is created against the petitioner. It is noticed that a Show Cause Notice dated 28.09.2023 was issued to the petitioner which was replied by the petitioner on 25.10.2023.
2. Perusal of the impugned order shows that the impugned order records that no proper reply has been submitted and the reply stated to be improper was not found to be satisfactory. We note that the order is cryptic order without any reasons and without taking into account the reply filed by the petitioner.
3. The case of the petitioner is that on account of an error, details of Impugned Tax Credit were inadvertently mentioned in column IV (A) (3) instead of column IV (A) (5). None of the averments of the petitioner have been taken into account while passing the impugned order dated 05.12.2023. Accordingly, we are of the view that said order cannot be sustained and the matter calls for a remit.
4. In view of the above, the impugned order dated 05.12.2023 is set aside. The matter is remitted to the proper officer to pass a fresh speaking order taking into account the reply filed by the petitioner. An opportunity of personal hearing shall also be granted to the petitioner. It is clarified that this Court has neither considered, nor commented upon the merits of the contention of either party. All rights and contentions of the parties are reserved.
5. Petition is disposed of in the above terms.
The copy of the order is as under:
