Case Law Details
Indochem And Polymers Vs Sales Tax Officer (Delhi High Court)
The case of Indochem And Polymers Vs Sales Tax Officer Class II Avato Ward 207 Zone 11, brought before the Delhi High Court, involves the challenge against an order demanding GST without proper consideration of the petitioner’s response.
The Delhi High Court scrutinized the order passed on December 30, 2023, which concluded proceedings under Section 73 of the Act and imposed a demand on the petitioner. Despite the petitioner’s submission of a detailed point-wise reply to the Show Cause Notice received on September 24, 2023, the court observed that the order failed to acknowledge the sufficiency of the petitioner’s explanation.
The court noted that the order indicated no proper reply/explanation had been received from the taxpayer, contrary to the fact that the petitioner had indeed submitted a comprehensive response. The proper officer’s failure to consider the petitioner’s reply on its merits and form an opinion regarding its sufficiency was deemed unsustainable.
Consequently, the Delhi High Court set aside the impugned order and directed the matter to be remitted to the proper officer for re-adjudication of the show cause notice within four weeks, ensuring the petitioner is granted a personal hearing.
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