Case Law Details
Maa Kamakhya Through Proprietor SH Vinod Maurya Vs Sales Tax Officer (Delhi High Court)
Introduction: The Delhi High Court recently addressed a case involving Maa Kamakhya and the Sales Tax Officer, focusing on the suspension of GST registration. The petitioner contested a show cause notice dated 18.09.2023, alleging a violation of Rule 86B of the CGST Act, 2017.
Detailed Analysis: The petitioner’s counsel argued against the alleged violation, emphasizing that the petitioner was granted only one week to file a reply. Due to unforeseen circumstances, the reply couldn’t be submitted within the stipulated time. Attempts to upload the response online were futile, leading to a physical submission that was also rejected.
The court accepted the notice, and with the consent of both parties, the petition moved for final disposal. The respondent clarified that the show cause notice was still pending and not yet disposed of.
In a crucial decision, the court allowed the petitioner a grace period of one week to file a response. Following the submission, the respondent is mandated to dispose of the show cause notice through a speaking order within two weeks. Additionally, the petitioner is granted a personal hearing opportunity before the final decision.
Conclusion: The Delhi High Court’s decision in Maa Kamakhya’s case sets a precedent for cases involving GST registration suspension and Rule 86B violations. The court’s emphasis on providing a fair opportunity for response reflects a balanced approach to administrative procedures. Any further grievances by the petitioner are acknowledged as subject to legal remedies. This case underscores the importance of procedural fairness in matters of tax law.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The petitioner impugns show cause notice dated 18.09.2023, as also the suspension of the GST registration of the petitioner.
2. Learned counsel for the petitioner submits that the said show cause notice was issued on the alleged ground that there is violation of Rule 86B of the Central Goods and Services Tax Act, 2017. She submits that there is no violation.
3. She further submits that only one week’s time was granted to the petitioner to file a reply, however, on account of certain exigency, reply could not be filed within one week and, thereafter, petitioner attempted to upload the reply on the online portal but the portal did not accepted the same. She submits that petitioner, thereafter, attempted to physically submit the reply, which was not accepted.
4. Issue Notice is accepted by learned counsel for the respondent.
5. With the consent of learned counsel for parties, petition is taken up for final disposal.
6. Learned counsel for respondent submits that show cause notice is still pending and has not yet been
7. In view of above, petition is disposed of permitting the petitioner to file a response to the show cause notice within one week. and on such reply being filed, respondent shall dispose of the show cause notice by a speaking order within two weeks thereafter. Respondent shall also give an opportunity of personal hearing to the petitioner before disposal of the show cause notice.
8. It is clarified that in case the petitioner is aggrieved by any further order, it would be entitled to avail such remedies as may be permissible in law.
9. Petition is disposed of in the above terms.
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