Biba Fashion Ltd. Vs Govt of NCT of Delhi And Ors & Ors. (Delhi High Court)
This case before the Delhi High Court involves a dispute between Biba Fashion Ltd. and the Government of NCT of Delhi regarding a Show Cause Notice proposing a demand against the petitioner under the Central Goods and Services Tax Act, 2017.
The court noted that Biba Fashion Ltd. had submitted a detailed reply to the Show Cause Notice, addressing each of the issues raised by the Department. However, the impugned order passed by the Proper Officer did not adequately consider the petitioner’s reply. Instead, the order deemed the reply as incomplete, unsupported by adequate documents, unclear, and unsatisfactory.
The court found fault with the Proper Officer’s failure to properly assess the petitioner’s response. It noted that the officer had not applied their mind to the reply submitted by the petitioner and had not sought further clarification or documents if needed.
Consequently, the court set aside the impugned order and remitted the matter back to the Proper Officer for re-adjudication. The petitioner was granted 30 days to file a reply to the Show Cause Notice, after which the Proper Officer was instructed to re-adjudicate the matter, providing an opportunity for a personal hearing and passing a fresh speaking order within the prescribed period under the Act.
