Case Law Details
Anita Bansal Vs Union of India & Anr. (Delhi High Court)
In the case of Anita Bansal Vs Union of India & Anr., the Delhi High Court recently delivered a significant judgment regarding the issue of Input Tax Credit (ITC) under the Central Goods and Services Tax Act, 2017. The petitioner challenged an order dated 30.12.2023, which disposed of a Show Cause Notice (SCN) proposing a substantial demand against her. The crux of the matter lay in her inability to respond to the notice due to her husband’s demise.
The petitioner’s contention revolved around her failure to attend the hearing scheduled for 20.12.2023, as her husband passed away on the same day after a prolonged illness. Despite the circumstances, the impugned order disposed of the SCN solely on the ground of the petitioner’s non-response. However, the petitioner submitted medical records attesting to her husband’s illness and subsequent demise, which hindered her ability to engage with the notice.
The Delhi High Court, upon examining the facts, acknowledged the petitioner’s legitimate grounds for non-compliance. The court emphasized the principle of natural justice and deemed it necessary to grant the petitioner an opportunity to respond to the SCN. Consequently, the court set aside the impugned order dated 30.12.2023 and remitted the matter to the Proper Officer for re-adjudication in accordance with the law.
The court directed the petitioner to file a reply to the SCN within 30 days, following which the Proper Officer would conduct a fresh adjudication, providing the petitioner with a chance for personal hearing. This decision underscores the court’s commitment to upholding procedural fairness and ensuring that parties are not unjustly prejudiced due to circumstances beyond their control.
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