Shree Padma Industries Vs Union of India & Ors. (Delhi High Court)
The Hon’ble Delhi High Court in the case of M/s. Shree Padma Industries v. Union of India [Writ Petition (Civil) No. 6274 of 2024 dated May 17, 2014] remitted back the matter and it was held that that the one opportunity of being heard should be granted to the Assessee.
Facts:
M/s. Shree Padma Industries (“the Petitioner”) was served a Show Cause Notice dated September 29, 2023 (“the Impugned SCN”) issued in reference to FORM GSTR-01 which stated that working of excess ITC under Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) was appended to the Notices as Annexure-B and had given reasons under separate headings i.e. excess claim of ITC and scrutiny of ITC availed. The Proper Officer (“the Respondent”) in the Impugned SCN demanded INR 9,04,200/- including the penalty.
The Petitioner requested to provide the tabular chart annexed in Annexure B and further activate the GST Portal to enable the Petitioner to file the reply to the Impugned SCN.
However, an Order dated December 12, 2023, was passed (“the Impugned Order”) whereby the demand proposed in the Impugned SCN was disposed of. It stated that the Noticee had neither filed a reply/explanation within the stipulated period nor appeared for the Personal Hearing before the Respondent on the given date and time. Further, another opportunity was provided to submit reply and for the sake of natural justice opportunity for a Personal Hearing was also accorded to the Noticee by issuing “REMINDER” through the GST portal. Now, since no reply/explanation has been received from the Noticee despite sufficient and repeated opportunities, it indicated that the Noticee has nothing to submit in the matter.
