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2024 (3) TMI 746 - DELHI HIGH COURTViolation of principles of natural justice - ex-parte order - petitioner states that he could not file a reply as he did not had access to the portal as the registration of the petitioner had been cancelled retrospectively - HELD THAT:- Perusal of the Show Cause Notice shows that the Department has given separate headings excess claim Input Tax Credit [ITC], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. The impugned order, however, after recording the narration, records that a demand as ex-parte is created - the petitioner was unable to access the Show Cause Notice or reply to the said Show Cause Notices. The impugned order which had been passed solely on account that petitioner had not file a reply cannot be sustained. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 22.12.2023 is set aside - Petition disposed off.
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