9911796707
TMI Blog2024 (10) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... d not declared the correct tax value in filing its annual return under the FORM GSTR-09 - HELD THAT:- It is relevant to note that remanding a matter to the concerned authority has the effect of providing further time of two years for the adjudicating authority to adjudicate the SCN. In the aforesaid manner the authority has effectively frustrated the legislative provisions stipulating the period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l) 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 31.08.2024 (hereafter the impugned order) passed by the adjudicating authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r s response to the SCN spans fifteen pages. It is apparent from a plain reading of the impugned order that the response submitted by the petitioner to the SCN has been disregarded. The impugned order rejects the response furnished by the petitioner to various grounds in the following words:- And whereas, the submissions of the taxpayer and explanation of the AR during personal hearing has been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the respondent submits that the impugned order may be set aside and the matter be remanded to the adjudicating authority for deciding it afresh. 8. It is relevant to note that remanding a matter to the concerned authority has the effect of providing further time of two years for the adjudicating authority to adjudicate the SCN. In the aforesaid manner the authority has effectively fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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