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2024 (5) TMI 1382 - HC - GSTOrder passed u/s 73 of the Central Goods and Services Tax Act, 2017 - failure to filed response to SCN - HELD THAT - The impugned order, however, after recording the narration records that demand as ex-parte is created - As per the petitioner, he was not aware of the proceedings as the GST registration stood cancelled w.e.f. 18.06.2021 and all communication for the said proceedings were uploaded on the GST portal. Since the only reason for passing the impugned order is that the petitioner had not filed any reply/explanation, one opportunity needs to be granted to the petitioner to respond to the Show Cause Notice. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 08.12.2023 is set aside. Petition disposed off by way of remand.
Issues involved: Impugned order under u/s 73 of CGST Act, 2017 challenged due to lack of response to Show Cause Notice.
Summary: The petitioner challenged an order disposing of a Show Cause Notice under u/s 73 of the Central Goods and Services Tax Act, 2017, creating a demand against the petitioner. The petitioner claimed non-receipt of the Show Cause Notice and lack of awareness of the proceedings due to illness and old age, requesting an opportunity to respond. The Show Cause Notice raised concerns regarding excess Input Tax Credit (ITC) claims and non-reconciliation of information. The impugned order was passed ex-parte as the petitioner did not file a reply or appear for a hearing. The petitioner, unaware of the proceedings due to GST registration cancellation, sought a chance to respond. The court set aside the impugned order, granting the petitioner 30 days to reply to the Show Cause Notice. The Proper Officer was directed to re-adjudicate the matter, allowing a personal hearing and issuing a fresh order within the prescribed period. The court clarified that it did not assess the merits of the case, preserving all rights and contentions of the parties. The petition was disposed of accordingly.
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