Case Law Details
Electra Power Transmission Systsems Vs Commissioner Delhi Goods and Service Tax and Others (Delhi High Court)
The case of Electra Power Transmission Systems vs Commissioner Delhi Goods and Service Tax and Others, recently heard in the Delhi High Court, involves a crucial directive regarding the re-adjudication of a Show Cause Notice. The court’s decision came as a result of the petitioner’s failure to upload essential documents related to GST invoices and payment proof due to an error in the petitioner’s office.
The petitioner contested an order dated 29.12.2023, which disposed of a Show Cause Notice dated 27.09.2023 and led to the creation of a demand. Central to the petitioner’s challenge was the contention that despite their appearance before the concerned authority, the order inaccurately stated their non-appearance. This discrepancy arose due to a multitude of matters being listed before the proper officer on the same day, resulting in a lack of maintained appearance records.
Furthermore, the petitioner cited an error in their office, which prevented the uploading of annexures to their submitted reply. These annexures, despite being mentioned in the reply, were crucial supporting documents, including invoices and payment proofs. Consequently, the petitioner sought an opportunity to rectify this error by uploading the necessary documents and requested a chance for personal appearance.
The Delhi High Court, after considering the submissions, set aside the impugned order dated 29.12.2023. Instead, it remitted the matter to the proper officer for re-adjudication of the Show Cause Notice. The court granted the petitioner a two-week window to file all relevant invoices and supporting documents. Following this submission, the proper officer would conduct a re-adjudication, affording the petitioner an opportunity for personal appearance.
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