Case Law Details
Polytec Industries Through Its Proprietor Mr.Rohit Gupta Vs Commissioner Delhi Goods And Services Tax Trade And Tax Department And Ors (Delhi High Court)
Polytec Industries, represented by Mr. Rohit Gupta, challenged an order by the Delhi Goods and Services Tax (GST) Trade and Tax Department regarding Show Cause Notices (SCNs) and a subsequent demand. The issue stemmed from the petitioner’s inability to access the GST portal due to the retrospective cancellation of their registration. The Delhi High Court intervened, directing re-adjudication to address the petitioner’s inability to respond to the SCNs.
Detailed Analysis
The crux of the matter lies in the procedural hindrance faced by Polytec Industries. The retrospective cancellation of their GST registration impeded their ability to access the portal during the issuance of SCNs. This technicality deprived the petitioner of the opportunity to respond adequately. The High Court rightly recognized this impediment and ordered re-adjudication, emphasizing the principles of natural justice.
The court’s decision underscores the importance of fairness and procedural regularity in tax adjudication. By setting aside the impugned orders and restoring proceedings, the court ensures that the petitioner can exercise their right to be heard effectively. The directive to upload a reply within a week signifies the court’s commitment to expeditious resolution while upholding due process.
Furthermore, the judgment highlights the evolving nature of legal challenges in the digital era. Access to online portals is integral to compliance and dispute resolution in tax matters. The case exposes vulnerabilities in the system, prompting the court to intervene and rectify the injustice caused by technical glitches.
Conclusion
The Delhi High Court’s intervention in the case of Polytec Industries vs. Commissioner Delhi GST exemplifies the judiciary’s role in safeguarding procedural fairness. By ordering re-adjudication due to the petitioner’s inability to reply to SCNs, the court upholds the principles of natural justice and ensures equitable treatment. This decision underscores the significance of access to online platforms in contemporary tax administration and underscores the need for robust procedural safeguards.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner impugns order dated 13.12.2023 whereby the Show Cause Notices dated 18.09.2023 and 29.09.2023 have been disposed of and a demand created against the petitioner.
2. Learned counsel for the petitioner submits that during the time when the subject Show Cause Notices were issued, the registration of the petitioner stood cancelled retrospectively and as such petitioner could not access the GST portal and it is only after the cancellation has been made prospective from the date of Show Cause Notice, by order dated 24.01.2024 that petitioner has been able to access the portal.
3. Since petitioner was unable to upload the reply to the said Show Cause Notices, we feel that an opportunity should be granted to the petitioner to respond to the Show Cause Notices and Show Cause Notices should be re-adjudicated. Accordingly, impugned orders both dated 13.12.2023 are set aside. The proceedings are restored on the record of the Proper Officer.
4. Petitioner shall now upload a reply to the Show Cause Notices dated 18.09.2023 and 29.09.2023 within a period of one week from today. Thereafter the Proper Officer shall adjudicate the Show Cause Notices in accordance with law.
5. The petition is disposed of in the above terms. All rights and contentions of the parties are reserved.
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