2024 (12) TMI 333

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..... . For the Respondents Through: Mr. Shubham Tyagi, Sr. SC for R-1 and R-2. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. for R-3 & R-4. ORDER PER 1. This writ petition has been preferred impugning the order dated 26 April 2024 pertaining to the tax period of July 2018 to March 2019. In terms thereof, the respondents have proceeded to conclude and finalize an exercise referable to Section .....

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..... lusive", filed a detailed reply dated 27 February 2024 and which was supplemented by a further reply of 23 April 2024. 5. However, the respondents have ultimately and in terms of the order impugned before us rejected those objections by observing as follows: - "GOVT. OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES OFFICE OF THE GST OFFICER, WARD-202 VYAPAR BHAWAN, IP ESTATE, NEW DELHI-110002 F.N .....

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..... provide reply/details of Tax/lnterest amount paid in Form DRC-06 within (30) days from the date of the receipt of the notice. And whereas, it is noticed that the Taxpayer has failed to deposit Tax/lnterest amount through DRC-03 or provide any plausible explanation regarding non-deposit of the Tax/lnterest amount within stipulated time. And whereas, the Taxpayer was allowed opportunity to exp .....

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..... observations/facts derived during the course of audit must be confirmed. And whereas, further as per Section 73(7) Notice of tax and interest is to be given while Section73(9) prescribes for imposition of penalty equivalent to 10% of tax or Rs. 10000/- whichever is higher in case reply is not found to be satisfactory. Accordingly, a demand is being created towards Tax /Interest amount already .....

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..... ficer concerned for examining the matter afresh. 8. Accordingly, we allow the instant writ petition and quash the impugned order of 26 April 2024. 9. It shall consequently be open to the GST Officer to proceed to undertake a fresh consideration of the SCN as well as the reply which was submitted by the writ petitioners. All contentions of respective parties on merits are kept open.
Case laws .....

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