Case Law Details
Svelte Furnitures Private Limited Vs Sales Tax Officer, Delhi & Anr. (Delhi High Court)
Introduction: The case of Svelte Furnitures Private Limited vs. Sales Tax Officer Class II AVATO Ward 95 Delhi & Anr. before the Delhi High Court unfolds a crucial judgment regarding a demand created under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). This article delves into the court’s ruling, emphasizing the necessity for proper adjudication procedures in GST matters.
Detailed Analysis: The petitioner contested two show cause notices dated 06.09.2023 and 29.09.2023, alleging deficiencies and lack of conformity with the law. Despite the withdrawal of one notice, the other was adjudicated upon, resulting in a demand against the petitioner. However, the court observed that the order lacked consideration of the petitioner’s detailed reply, rendering it unsustainable.
The court emphasized the principle of natural justice, highlighting the failure of the proper officer to duly consider the comprehensive response submitted by the petitioner. Consequently, the court ordered re-adjudication of the matter, directing the proper officer to meticulously evaluate the petitioner’s reply and provide an opportunity for personal hearing within four weeks.
Furthermore, the court left the issue of jurisdiction and validity of the remaining show cause notice open for further examination, ensuring procedural fairness and legal scrutiny. The judgment underscores the significance of adherence to procedural norms and the principles of natural justice in GST adjudication processes.
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