Chetak Logistics Ltd Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that order lacking reasons and also lacking application of mind to the reply furnished by the petitioner is liable to be quashed. Accordingly, order passed under GST quashed.
Facts- The present writ petition under Article 226 of the Constitution of India has been filed, inter alia, challenging the impugned order dated 17th August, 2024 by which the reply to the show-cause has been completely discarded by the proper officer, Assistant Commissioner, DGST without any reasons.
Conclusion- Held that the impugned order lacks reasons and also lacks any application of mind to the reply given by the Petitioner. Show-cause notices which seek to impose further liabilities upon assesses, including, penalties etc,. have to be decided on merits and not in such a cavalier manner. The show-cause notice shall now be heard afresh in the light of the reply submitted by the Petitioner and a proper reasoned order shall be passed.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
CM APPL.73479/2024 (exemption)
2. Allowed, subject to all just exceptions. The application is disposed of.
W. P.(C) 17270/2024 & CM APPL. 73478/2024
