Case Law Details
Ruchika Jain Vs Sales Tax Officer (Delhi High Court)
The Delhi High Court recently addressed a case involving Ruchika Jain versus the Sales Tax Officer concerning the rejection of an Input Tax Credit (ITC) claim without considering the assessee’s detailed reply.
The petitioner challenged the order dated 30.12.2023, which disposed of the Show Cause Notice dated 22.09.2023, proposing a significant demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner argued that despite submitting detailed replies to the notice, the impugned order failed to consider them adequately.
The court examined the submissions made by both parties. The petitioner contended that they had provided comprehensive responses to the Show Cause Notice, addressing each allegation raised by the tax department. However, the impugned order summarily dismissed these replies as devoid of merit, without proper consideration.
The court found the order unsustainable, noting that the assessing officer had not sufficiently evaluated the petitioner’s responses. Moreover, the court observed that the officer had not provided the petitioner with an opportunity to clarify or supplement their submissions, if necessary.
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