Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2024 (4) TMI 617 - HC - GST


Issues Involved:
The judgment involves the challenge to an order passed under Section 73 of the Central Goods and Services Tax Act, 2017, regarding a demand raised against the Petitioner.

Detailed Summary:
1. The Petitioner challenged an order disposing of a Show Cause Notice proposing a demand of Rs. 7,87,18,296.00 u/s 73 of the CGST Act, 2017. The Petitioner contended that they were not well-versed with GST return filing procedures and had submitted corrected returns along with a detailed reply, which was not considered adequately in the impugned order.

2. Upon perusal, it was found that the Department had raised concerns under separate headings such as excess claim Input Tax Credit (ITC) and Invalid ITC u/s 16(4). The Petitioner had furnished a detailed reply addressing each of these concerns.

3. However, the impugned order dismissed the Petitioner's reply as devoid of merits and justification, without proper consideration. The Proper Officer opined that the reply lacked justification, indicating a failure to apply proper scrutiny.

4. The Court held that the Proper Officer did not adequately consider the detailed reply submitted by the Petitioner and failed to seek further clarification or documents if deemed necessary. As a result, the impugned order was deemed unsustainable and the matter was remitted for re-adjudication.

5. The Court directed the Petitioner to file a reply to the Show Cause Notice within 30 days, following which the Proper Officer was instructed to re-adjudicate the matter, allowing for a personal hearing and issuing a fresh speaking order within the prescribed period under Section 75(3) of the Act.

6. It was clarified that the Court did not delve into the merits of the parties' contentions, and all rights and contentions were preserved. The petition was disposed of accordingly.

 

 

 

 

Quick Updates:Latest Updates