Case Law Details
Dish Tv India Ltd. Vs GST Officer (Delhi High Court)
In a recent ruling, the Delhi High Court addressed the matter of Dish TV India Ltd. versus a GST Officer concerning an order passed under Section 73 of the Central Goods and Services Tax Act. The court’s decision stems from the alleged failure to adhere to principles of natural justice.
The petitioner contested an order dated December 30, 2023, challenging a show cause notice issued on September 30, 2023. The notice proposed a significant demand against the petitioner. However, the petitioner argued that their detailed replies submitted on October 26, 2023, and November 6, 2023, were not adequately considered in the final order.
The impugned order, issued on December 30, 2023, concluded that the petitioner failed to provide a proper reply or explanation despite multiple opportunities. However, the petitioner contended that their responses were detailed and accompanied by supporting documents. They further argued that the proper officer did not genuinely consider their submissions.
The court noted that the officer’s opinion lacked merit as it did not engage with the petitioner’s responses. Moreover, the court found fault with the absence of any request for further details or documents from the petitioner, indicating a lack of procedural fairness.
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