Dinesh Kumar Varma Vs Sales Tax Officer (Delhi High Court)
The petitioner contested an order issued under Section 73 of the Central Goods and Services Tax Act, 2017, objecting that they were unaware of a prior show cause notice, and that another notice for the same tax period had been adjudicated upon without their knowledge. The Delhi High Court examined both orders and noted that they pertained to the same tax period and raised identical demands, issued by two different officers of the same jurisdictional office. In light of this, the court set aside both orders and directed that the proceedings on both show cause notices be combined and re-adjudicated by a single proper officer. The petitioner was given 30 days to respond to both notices, and the proper officer was instructed to adjudicate within the prescribed period. The court clarified that it hadn’t assessed the merits of either party’s arguments, preserving all rights and contentions for future consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner impugns order dated 25.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 [“the Act”], whereby a show cause notice dated 21.09.2023 issued by the Sales Tax Officer, Class-II has been adjudicated and a demand of Rs. 15,53,240/- created against the petitioner.
