2024 (5) TMI 1126 - HC - GST

Cancellation of GST registration of petitioner - excess claim of Input Tax Credit or not - demand u/s 73 with penalty - order passed solely on the ground that there was no response received from the petitioner - HELD THAT - Perusal of the order shows that the same has been passed solely on the ground that there was no response received from the petitioner. Petitioner has annexed the copies of certain account statements as well as invoices to contend that the petitioner had not availed Input Tax Credit, contrary to its entitlement. Keeping in view the peculiar facts and circumstances of the case, one opportunity should be granted to the petitioner to file a response to the Show Cause Notice. Thereafter, the Show Cause Notice shall be re-adjudicated in accordance with law. The impugned order dated 21.12.2023 is set aside. The Show Cause Notice is restored on the file of proper officer - Petition disposed off.

Summary

The High Court set aside the order dated 21.12.2023 and restored the Show Cause Notice against the petitioner for a demand of Rs. 46,41,15,492 under Section 73 of the CGST Act, 2017. The petitioner was granted two weeks to respond to the notice, and the Proper Officer was directed to re-adjudicate the matter in accordance with the law. The Court did not comment on the merits of the case.