9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 523 - HC - GSTViolation of principles of natural justice - ex-parte demand - excess claim of Input Tax Credit (ITC) - HELD THAT - Perusal of the order shows that the order has been passed disposing of the Show Cause Notice solely on the ground that no reply/explanation has been received from the tax payer. Petitioner has also annexed the medical record of the husband of the petitioner which shows that he was admitted in the hospital on 04.11.2023 and thereafter expired on 20.12.2023 after a prolonged illness. The petitioner was prevented from filing a response to the Show Cause Notice on account of serious illness of her husband. Accordingly petitioner is liable to be granted an opportunity to respond to the Show Cause Notice. The impugned order dated 30.12.2023 which had been passed solely on account that petitioner had not filed a reply is set aside and the matter is remitted to the Proper Officer to re- adjudicate the same in accordance with law - Petition allowed by way of remand.
Issues involved: Impugning an order under Section 73 of the Central Goods and Services Tax Act, 2017 based on a Show Cause Notice for excess claim of Input Tax Credit.
Summary: The petitioner challenged an order dated 30.12.2023, which disposed of a Show Cause Notice proposing a demand against the petitioner under Section 73 of the CGST Act. The order raised a demand including penalty against the petitioner. The Show Cause Notice highlighted an excess claim of Input Tax Credit (ITC). The petitioner, unable to respond to the notice due to personal reasons, sought relief based on the serious illness and subsequent demise of her husband. The Court noted that the order was passed solely due to the petitioner's failure to respond, without considering the valid reason for the delay. Considering the circumstances, the Court set aside the order and directed the Proper Officer to re-adjudicate the matter in accordance with the law. The petitioner was granted 30 days to file a reply to the Show Cause Notice, and the Proper Officer was instructed to pass a fresh order after a personal hearing within the prescribed period under Section 75(3) of the Act. Additionally, the Court left open the challenge to Notification No. 9 of 2023 regarding the initial extension of time. The petition was disposed of with the above directions for re-adjudication of the matter.
|
