Case Law Details
EMCO Cables (India) Private Limited Vs Union of India And Ors (Delhi High Court)
The case of EMCO Cables (India) Pvt. Ltd. versus Union of India highlights a significant issue regarding the denial of opportunity by a GST Proper Officer to furnish necessary details. The Delhi High Court’s judgment on December 29, 2023, set aside the impugned order, remitting the matter for re-adjudication. This article provides a detailed analysis of the judgment and its implications.
Detailed Analysis
The petitioner contested an order dated December 29, 2023, challenging a show-cause notice proposing a demand of Rs. 11,12,004.60, including penalty, under Section 73 of the Central Goods and Services Tax Act, 2017. Despite submitting a detailed reply to the show-cause notice, the petitioner alleged that the impugned order did not consider their response adequately.
The show-cause notice outlined specific allegations of under-declaration of output tax, excess claim of Input Tax Credit (ITC), and other tax-related issues. However, the impugned order merely dismissed the petitioner’s reply as unsatisfactory, without proper consideration.
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