Case Law Details
Kailash International Vs Commissioner of Delhi Goods And Service Tax & Anr (Delhi High Court)
In a recent judgment, the Delhi High Court addressed the case of Kailash International against the Commissioner of Delhi Goods and Service Tax & Anr. The court examined the order dated 28.12.2023, which disposed of a Show Cause Notice proposing a significant demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017.
The petitioner argued that despite submitting a detailed reply on 23.10.2023, the impugned order failed to consider their response adequately. The court noted that the reply covered various aspects mentioned in the Show Cause Notice, providing full disclosures under each head. However, the impugned order dismissed the petitioner’s reply as unsatisfactory and lacking substantial documents.
The court found this dismissal unjustified, emphasizing that the proper officer should have evaluated the petitioner’s reply on its merits before forming an opinion. Moreover, the court highlighted the absence of any request for further details from the petitioner, indicating a failure to engage with the submitted reply effectively.
Consequently, the court set aside the impugned order and remitted the matter to the proper officer for re-adjudication. The proper officer was instructed to communicate specific details/documents required from the petitioner and allow them an opportunity to provide explanations and additional documents. The court also directed the proper officer to pass a fresh order within the prescribed period, ensuring compliance with the law.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
