Case Law Details
Ajayraj Construction Pvt Ltd & Anr. Vs Commissioner of Central Tax (Delhi High Court)
The case of Ajayraj Construction Pvt Ltd & Anr. vs Commissioner of Central Tax before the Delhi High Court revolves around a dispute regarding a show cause notice (SCN) issued by the Joint Commissioner of Central Goods and Services Tax (CGST), Delhi East. The impugned Order in Original dated 19.12.2023, disposed of the show cause notice dated 28.04.2021, prompting the petitioner to challenge it.
In the judgment, the court noted that although the petitioner did not submit a written reply to the SCN, they were granted multiple opportunities for a personal hearing. However, neither did the petitioner submit a written reply nor did anyone appear for them during the hearings. Consequently, the Adjudicating Authority proceeded with the matter without considering any response from the petitioner.
During the proceedings, it came to light that the petitioner had indeed filed a reply, but it was not taken into account by the Adjudicating Authority when passing the impugned order. Recognizing this oversight, the court set aside the impugned order and restored the show cause notice to the Adjudicating Authority’s record.
The court directed the Adjudicating Authority to reconsider the show cause notice in accordance with the law and provide the petitioner with another opportunity for a personal hearing. However, the court also cautioned that if the petitioner failed to appear again, the Adjudicating Authority could proceed with the adjudication of the notice ex parte, taking into consideration the reply previously filed by the petitioner.
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