Vishal Chem (India) Vs Assistant Commissioner (Delhi High Court)
The case of Vishal Chem (India) versus Assistant Commissioner came before the Delhi High Court concerning the cancellation of GST retrospectively. The court’s judgment on the matter has significant implications for the involved parties and the interpretation of relevant GST provisions.
The petitioner contested the order dated 28.12.2023, challenging a demand of Rs. 34,51,018.00 imposed under Section 73 of the CGST Act, 2017. Central to the dispute was the treatment of the petitioner’s reply dated 11.10.2023, which was not duly considered in the impugned order.
The petitioner argued that despite submitting a detailed reply and supporting documents, the proper officer dismissed it as unsatisfactory, leading to an ex-parte demand. However, the court found fault with this approach, emphasizing the necessity for proper consideration of the petitioner’s submissions.
The court noted discrepancies in the officer’s assessment, highlighting the failure to engage with the petitioner’s contentions adequately. It pointed out the absence of any specific request for further details or documents, indicating a lack of procedural fairness.
Consequently, the court set aside the impugned order and remitted the matter for re-adjudication. It directed the petitioner to file a reply within one week, emphasizing the importance of affording a genuine opportunity for personal hearing. The court clarified its stance of not commenting on the merits of the parties’ contentions, leaving all rights and contentions reserved.
