Bona Vita Technologies Pvt. Ltd. Vs Sales Tax Officer (Delhi High Court)
Bona Vita Technologies Pvt. Ltd. challenged the order dated 28.12.2023, which disposed of a Show Cause Notice dated 22.09.2023, raising a demand of Rs. 3,05,43,710.00 under Section 73 of the Central Goods and Services Tax (CGST) Act. The petitioner submitted a detailed reply on 06.12.2023 addressing issues such as under-declaration of output tax, reconciliation of GSTR-01 with GSTR-09, excess claim of Input Tax Credit (ITC), scrutiny of ITC reversals, and under-declaration of ineligible ITC. The impugned order, however, stated that the reply was incomplete and unsupported by documents, and proceeded to create a demand without considering the merits of the reply. The Delhi High Court observed that the Proper Officer did not apply his mind to the detailed reply and failed to provide the petitioner an opportunity to clarify or furnish additional documents. The Court held that the order was unsustainable and remitted the matter for re-adjudication. The Proper Officer is directed to specify any further documents or explanations required, allow the petitioner to submit them, and provide an opportunity for personal hearing before passing a fresh speaking order in accordance with Section 75(3) of the CGST Act. The Court clarified that it had not commented on the merits of the case, and all rights of the parties are reserved. The challenge to Notification No. 9 of 2023 regarding the initial extension of time remains open. The petition was disposed of in these terms, ensuring procedural fairness and adherence to natural justice in the re-adjudication process.
