9911796707
TMI Blog2024 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was not afforded a personal hearing pursuant to the Reminder Notice dated 23.09.2023 and the impugned order incorrectly proceeds on the basis that such personal hearing was afforded to the petitioner. It is not necessary to examine the petitioner s contentions that the impugned order was passed beyond the period of limitation. The matter remanded to the respondent no. 2 for consideration afresh - impugned order set aside. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Pawan Shree Aggarwal, Mr. Akarsh Garg, Mr. Subhan Shankar and Mr. Rounak Kumar, Advs. For the Respondents Through: Mr. Avishkar Singhvi, ASC along with Mr. Vivek Kr. Singh, Mr. Naved Ahmed and Mr. Shubham K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement under Form GSTR-9C for the relevant tax period (July, 2017 to March, 2018), disclosing the reasons for the un-reconciled payment amounts. 9. On 23.09.2023, the respondent no. 2 issued a Show Cause Notice under Section 73 of the Delhi Goods and Service Tax Act, 2017 (DGST Act, 2017) alleging that the petitioner had availed excess Input Tax Credit (including interest) to the extent of Rs. 4,52,09,706.00. 10. The petitioner was called up to submit his reply to the said Show Cause Notice and was also informed that the personal hearing was fixed on 09.10.2023 at 11.30 AM. 11. The petitioner filed his response to the aforesaid Show Cause Notice inter-alia stating that some of the goods (pulses) dealt with by the petitioner were tax free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable on the GST Portal was checked and examined and the reply was not found to be satisfactory. The said annexure also notes that the petitioner was afforded an opportunity of personal hearing in terms of Section 75 (4) of the DGST Act, 2017 by issuance of a Reminder (Reminder Notice). However, the same is incorrect as the Reminder Notice did not mention the date, time or venue for the personal hearing. As noted above, and the entry against the said details only mentioned NA , that is, Not Applicable . 15. The petitioner submits that the time period for passing the impugned order dt. 26.12.2023 had lapsed and the Show Cause Notice dt. 23.09.2023 as well as the impugned order dt. 26.12.2023 is beyond the period of limitation. 16. As is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
