9911796707
TMI Blog2024 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 (DGST Act) - unreasoned order - violation of principles of natural justice - HELD THAT:- It is apparent from the plain reading of the impugned order that the Adjudicating Authority has not considered any of the contentions advanced by the petitioner - Plainly, the impugned order is an unreasoned order and therefore, cannot be sustained. It is considered apposite to set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) issued to her deceased husband. The petitioner also assails the order dated 31.12.2023 (hereafter the impugned order) passed pursuant to the impugned SCN. 4. In addition, the petitioner impugns the Notification No. 9/2023-Central Tax dated 31.03.2023 (hereafter the impugned Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceased husband has since been cancelled. Additionally, she filed a detailed reply as to the allegations made in the impugned SCN. She claimed that the concern of her deceased husband had fully discharged the tax liability quantified at ₹5,38,282/- and carried forward the balance of ₹21,276/- in the electronic credit ledger. She also contended that the calculation of tax of under Rule 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper reply/explanation have been received from the Taxpayer despite sufficient and repeated opportunities, which indicate that the Taxpayer has nothing to say in the matter 9. Plainly, the impugned order is an unreasoned order and therefore, cannot be sustained. 10. In view of the above, we consider it apposite to set aside the impugned order and remand the matter to the Adjudicating Authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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