Case Law Details
Tushar Anand Vs Avato Ward 63 State Goods And Service Tax & Anr. (Delhi High Court)
In the case of Tushar Anand vs. Avato Ward 63 State Goods and Service Tax & Anr., the petitioner sought to challenge a Show Cause Notice dated 06.03.2024, which proposed the cancellation of his GST registration. The petitioner, through his counsel, argued that despite sending a reply via Speed Post on 21.03.2024, the Show Cause Notice had not been adjudicated upon by the authorities.
Upon hearing the submissions, the Delhi High Court issued notice in the matter. The respondent’s counsel accepted the notice and assured the court that the Show Cause Notice would be adjudicated upon within four weeks, following which an appropriate order would be passed.
Based on this assurance, the High Court disposed of the petition, directing the proper officer to finalize the adjudication of the Show Cause Notice within the stipulated four-week period. The court emphasized that this directive was contingent upon the petitioner being afforded an opportunity for a personal hearing during the adjudication process.
The court made it explicit that its decision to dispose of the petition did not entail any assessment or commentary on the merits of the arguments presented by either party. It maintained that all rights and contentions of both the petitioner and the respondents were reserved. Additionally, the court clarified that the petitioner retained the right to pursue further legal remedies if dissatisfied with any subsequent orders issued by the authorities following the adjudication.
In essence, the Delhi High Court’s judgment in this case ensures procedural fairness by directing timely adjudication of the Show Cause Notice concerning the cancellation of GST registration.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks setting aside of Show Cause Notice dated 06.03.2024, proposing to cancel the GST registration of the petitioner.
2. Learned counsel for petitioner submits that a reply to the Show Cause Notice was sent by Speed Post on 21.03.2024, however, till date the Show Cause Notice has not been adjudicated.
3. Issue notice. Notice is accepted by learned counsel appearing for respondent, who states that within a period of four weeks, the Show Cause Notice shall be duly adjudicated and appropriate order passed.
4. In view of the above, petition is disposed of, directing the proper officer to dispose of the Show Cause Notice within a period four weeks after giving opportunity of personal hearing to the
5. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. Needless to say, it would be open to the petitioner to avail of such further remedies as may be permissible in law in case petitioner is aggrieved by any further order passed.
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