Larsen And Toubaro Limited And Passavant Energy And Environment GMBH JV Vs Commissioner of Delhi Goods And Service Tax And Another (Delhi High Court)
In the case of Larsen And Toubro Limited And Passavant Energy And Environment GMBH JV Vs Commissioner of Delhi Goods And Service Tax And Another, the Delhi High Court addressed an order dated 28.12.2023, which disposed of a Show Cause Notice dated 23.09.2023, proposing a demand of Rs.55,23,524.00 against the Petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act).
The petitioner challenged the order, contending that although they had submitted a detailed reply on 18.10.2023, the impugned order did not take their reply into consideration and was cryptic in nature.
Upon examining the matter, the Court observed that the petitioner had provided a detailed reply addressing each head of the Show Cause Notice. However, the impugned order merely stated that the reply was not satisfactory without providing any substantive reasoning or analysis. The Court held that this lack of consideration rendered the order unsustainable.
Furthermore, the Court noted that if the Proper Officer deemed further details necessary, they should have specifically requested them from the petitioner. However, no such opportunity was given, indicating a failure to afford the petitioner due process.
