Shree Pawan Traders Vs Union of India & Anr. (Delhi High Court)
The Delhi High Court reviewed a petition challenging a GST demand order issued under Section 73 of the Central Goods and Services Tax Act, 2017, and the Delhi Goods and Services Tax Act, 2017. The demand of ₹29,31,73,600 was proposed for the period from July 2017 to March 2018. The petitioner, the widow of the deceased taxpayer, argued that the tax liability had been fully settled and the calculations in the Show Cause Notice (SCN) were incorrect. The petitioner also noted that her late husband’s GST registration was canceled, and provided evidence to counter the demand. The Adjudicating Authority’s order was criticized for being unreasoned and failing to address the petitioner’s explanations. The High Court found the impugned order unsustainable and remanded the case for reconsideration, directing that the petitioner be given an opportunity to present her case. The challenge to the related notification was not pursued further, and the petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Issue notice.
2. The learned counsel for the respondents accepts notice.
3. The petitioner has filed the present petition impugning the Show Cause Notice dated 30.09.2023 (hereafter the impugned SCN) issued under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) issued to her deceased husband. The petitioner also assails the order dated 31.12.2023 (hereafter the impugned order) passed pursuant to the impugned SCN.
