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2022 (8) TMI 395 - HC - GSTRefund claim - Section 73(5) of the Delhi Goods and Services Tax Act, 2017 - HELD THAT - The writ petition is disposed of with following directions (i) The petitioner s authorized representative and/or advocate will present themselves before the concerned officer on 25.07.2022, at 11.30 AM. (ii) The concerned officer will grant personal hearing to authorized representative and/or advocate of the petitioner. (iii) The authorized representative/advocate of the petitioner will also be entitled to file written submissions, in support of its case. (iv) After hearing the authorized representative and/or advocate of the petitioner, the concerned officer will pass a speaking order. (v) The petitioner will be furnished a copy of the speaking order. List the matter on 16.08.2022 for compliance.
Issues:
1. Communication of liability under DGST Act 2. Show-cause notice issued by revenue 3. Order under Section 73 of the DGST Act 4. Withdrawal of the order dated 13.07.2022 5. Disposal of the writ petition with directions for defense presentation and hearing Analysis: 1. The judgment addresses the communication of liability under the Delhi Goods and Services Tax Act, 2017 (DGST Act). The first document dated 13.04.2022, issued in Form GST DRC-01A, informed the petitioner of the revenue's construed liability, which coincided with the refund amount sought by the petitioner, amounting to Rs.8,69,494. 2. Subsequently, a show-cause notice (SCN) was issued by the respondents/revenue on 18.05.2022 in FORM GST DRC-01 under Section 73 of the DGST Act. This notice initiated a formal process regarding the alleged liability of the petitioner. 3. The third document dated 13.07.2022 was presented as an order under Section 73 of the DGST Act. However, upon examination, it was clarified that this document was not an assessment order as initially portrayed. 4. Following discussions, it was decided that the order dated 13.07.2022 (DRC-07) would be withdrawn by the respondents/revenue. Additionally, the petitioner was assured the opportunity to present a defense concerning the SCN dated 18.05.2022 (DRC-01) and the initial liability intimation dated 13.04.2022 (DRC-01A). 5. Consequently, the writ petition was disposed of with specific directions. These directions included the petitioner's representative appearing before the concerned officer on 25.07.2022 for a personal hearing and the submission of written arguments in support of the petitioner's case. The concerned officer was mandated to issue a speaking order after the hearing, which would be shared with the petitioner. The judgment outlined further steps based on the outcome of the order, emphasizing the petitioner's right to challenge any adverse decision as per the law. The judgment concluded by scheduling compliance for 16.08.2022, ensuring the process's orderly progression and resolution of the issues raised by the petitioner regarding the alleged liability under the DGST Act.
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