Case Law Details
Electra Power Transmission Systsems Vs Commissioner Delhi Goods and Service Tax and Others (Delhi High Court)
The case of Electra Power Transmission Systems vs Commissioner Delhi Goods and Service Tax and Others, recently heard in the Delhi High Court, involves a crucial directive regarding the re-adjudication of a Show Cause Notice. The court’s decision came as a result of the petitioner’s failure to upload essential documents related to GST invoices and payment proof due to an error in the petitioner’s office.
The petitioner contested an order dated 29.12.2023, which disposed of a Show Cause Notice dated 27.09.2023 and led to the creation of a demand. Central to the petitioner’s challenge was the contention that despite their appearance before the concerned authority, the order inaccurately stated their non-appearance. This discrepancy arose due to a multitude of matters being listed before the proper officer on the same day, resulting in a lack of maintained appearance records.
Furthermore, the petitioner cited an error in their office, which prevented the uploading of annexures to their submitted reply. These annexures, despite being mentioned in the reply, were crucial supporting documents, including invoices and payment proofs. Consequently, the petitioner sought an opportunity to rectify this error by uploading the necessary documents and requested a chance for personal appearance.
The Delhi High Court, after considering the submissions, set aside the impugned order dated 29.12.2023. Instead, it remitted the matter to the proper officer for re-adjudication of the Show Cause Notice. The court granted the petitioner a two-week window to file all relevant invoices and supporting documents. Following this submission, the proper officer would conduct a re-adjudication, affording the petitioner an opportunity for personal appearance.
It’s important to note that the court clarified its decision did not pass judgment on the merits of either party’s contentions, preserving all rights and contentions for future consideration.
The directive issued by the Delhi High Court in the case of Electra Power Transmission Systems vs Commissioner GST underscores the importance of procedural adherence in tax matters. The court’s decision to allow the petitioner an opportunity to rectify errors in document submission emphasizes the significance of due process. Moving forward, this case serves as a reminder of the judiciary’s role in ensuring fairness and procedural correctness in matters of taxation.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner impugns order dated 29.12.2023, whereby the Show Cause Notice dated 27.09.2023 has been disposed of and a demand created.
2. Issue notice. Notice is accepted by learned counsel appearing for respondents.
3. With the consent of parties, the petition is taken up for disposal.
4. The impugned order records that reply/documents submitted by the tax-payer were found unsatisfactory and despite sufficient and repeated opportunities, the tax-payer did not appear for personal hearing.
5. Learned counsel for petitioner submits that the petitioner had appeared before the concerned authority, however, since a large number of matters were listed in one day before the proper officer and no record of appearance is maintained, the impugned order records that petitioner did not appear. He further submits that a reply was submitted, however, on account of an error in the office of the petitioner, annexures to the reply, though mentioned in the reply, could not be uploaded. He prays that an opportunity be given to the petitioner to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance be given to the petitioner.
6. In view of the above, the impugned order dated 29.12.2023 is set aside. The matter is remitted to the proper officer to re-adjudicate the Show Cause Notice. Petitioner shall file all the relevant invoices and the supporting documents within a period of two weeks from today. Thereafter, the property officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal appearance.
7. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved.
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