2024 (8) TMI 512 - HC - GST

Retrospective cancellation of the GST registration - SCN indicates that the demand was proposed to be raised from the petitioner on the ground that the Input Tax Credit (ITC) as claimed by the petitioner was greater than the amount declared by the petitioner s supplier - HELD THAT - The impugned order does not indicate that any of the contentions advanced by the petitioner were considered. The petitioner s reply was rejected by the Adjudicating Authority by simply observing that it was not found satisfactory. The impugned order is, thus, unreasoned and is liable to be set aside. The impugned order is set aside and matter is remanded to the Adjudicating Authority for consideration afresh. The Adjudicating Authority shall pass the order after affording the petitioner an opportunity of personal hearing - Petition disposed off by way of remand.

Summary

The Delhi High Court judgment set aside an order confirming a demand of &8377;89,83,380 under the DGST Act and CGST Act for the financial year 2018-19. The order was remanded to the Adjudicating Authority for fresh consideration, as the original order was deemed unreasoned. The petitioner was to be given an opportunity for a personal hearing.