Case Law Details
Tushar Anand Vs Avato Ward 63 State Goods And Service Tax & Anr. (Delhi High Court)
In the case of Tushar Anand vs. Avato Ward 63 State Goods and Service Tax & Anr., the petitioner sought to challenge a Show Cause Notice dated 06.03.2024, which proposed the cancellation of his GST registration. The petitioner, through his counsel, argued that despite sending a reply via Speed Post on 21.03.2024, the Show Cause Notice had not been adjudicated upon by the authorities.
Upon hearing the submissions, the Delhi High Court issued notice in the matter. The respondent’s counsel accepted the notice and assured the court that the Show Cause Notice would be adjudicated upon within four weeks, following which an appropriate order would be passed.
Based on this assurance, the High Court disposed of the petition, directing the proper officer to finalize the adjudication of the Show Cause Notice within the stipulated four-week period. The court emphasized that this directive was contingent upon the petitioner being afforded an opportunity for a personal hearing during the adjudication process.
The court made it explicit that its decision to dispose of the petition did not entail any assessment or commentary on the merits of the arguments presented by either party. It maintained that all rights and contentions of both the petitioner and the respondents were reserved. Additionally, the court clarified that the petitioner retained the right to pursue further legal remedies if dissatisfied with any subsequent orders issued by the authorities following the adjudication.
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