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2021 (9) TMI 784 - HC - GSTInitiation of recovery proceedings or not - vague and non-speaking order - HELD THAT - Keeping in view the contentions and submissions of learned counsel for the petitioner recorded in the order dated 07 th September, 2021 issue notice. Mr. Siddharth Khatana, learned counsel for Respondent No. 1 and Mr. Naushad Ahmed Khan, learned counsel for GNCTD accept notice. Till further orders, there shall be stay of the order dated 12 th February 2021 passed under Section 73 of the CGST Act - List on the date fixed.
Issues:
1. Stay of Order dated 12th February, 2021 based on a show cause notice. 2. Direction to Respondent Nos. 2 and 3 not to initiate recovery proceedings under Section 79 of the CGST Act, 2017. Issue 1: Stay of Order dated 12th February, 2021 based on a show cause notice. The petitioner filed an application seeking a stay of the Order dated 12th February, 2021, along with a direction to Respondent Nos. 2 and 3 not to initiate any recovery proceedings during the pendency of the writ petition. The petitioner's counsel argued that a significant tax liability was imposed based on a vague and non-speaking order. The counsel contended that the impugned show cause notice and the Order dated 12th February, 2021 were legally unsustainable. The Court, after considering the submissions, issued a notice to the respondents. Respondent No. 1 and GNCTD accepted the notice. GNCTD's counsel mentioned a concealment of facts and was directed to file an affidavit within four weeks. The Court granted a stay of the Order dated 12th February, 2021 passed under Section 73 of the CGST Act until further orders. Issue 2: Direction to Respondent Nos. 2 and 3 not to initiate recovery proceedings under Section 79 of the CGST Act, 2017. The petitioner sought a direction to prevent Respondent Nos. 2 and 3 from commencing any recovery proceedings under Section 79 of the CGST Act, 2017. The Court, after considering the arguments presented by the petitioner's counsel regarding the unsustainable nature of the show cause notice and the Order dated 12th February, 2021, issued a notice to the respondents. Respondent No. 1 and GNCTD accepted the notice. GNCTD's counsel highlighted a concealment of facts and was directed to submit an affidavit within four weeks. The Court ordered a stay of the Order dated 12th February, 2021 passed under Section 73 of the CGST Act until further orders. In conclusion, the High Court of Delhi granted a stay of the Order dated 12th February, 2021 under Section 73 of the CGST Act, and directed GNCTD to file an affidavit within four weeks due to alleged concealment of facts. The Court also instructed Respondent Nos. 2 and 3 not to initiate any recovery proceedings during the pendency of the writ petition.
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