Snar Homes Developer Vs Goods And Service Tax Officer (Delhi High Court)
Background: The Delhi High Court addressed a petition filed by Snar Homes Developer challenging the final order dated August 9, 2024, passed under Section 73 of the Central Goods & Services Tax Act, 2017 (CGST Act). The case stemmed from a Show Cause Notice (SCN) issued on May 21, 2024, requiring a response by June 21, 2024. However, the petitioner failed to submit a reply within the initial deadline, prompting further developments in the case.
Subsequent Notice and Reply: The Sales Tax Officer issued a reminder on July 23, 2024, extending the deadline for submitting a reply to August 1, 2024. Acting on this extended deadline, the petitioner submitted a detailed reply on July 26, 2024. Despite this submission, the final order passed on August 9, 2024, stated that no reply had been filed, forming the basis for the petitioner’s grievance.
Court’s Observation: The Delhi High Court observed that the impugned order was passed without taking into account the reply furnished by the petitioner on July 26, 2024. The court found this procedural lapse significant, as it directly affected the fairness of the adjudication process. The court held that any order passed without considering the petitioner’s reply could not be sustained under law.
