9911796707
TMI Blog2024 (12) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... sesses, including, penalties etc,. have to be decided on merits and not in such a cavalier manner. The impugned order is quashed. The challenge to the validity of the Notification No. 9/2023-CT dated 31st March, 2024 and Notification No. 09/2023-ST dated 22nd June, 2023 and also, Notification No. 56/2023-CT dated 28th December, 2023 and Notification No. 56/2023-ST dated 11th July, 2024 issued by the Resp. Nos. 1 and 2 under Section 168A of the CGST Act is kept open to be raised afresh, if the need so arises. Petition disposed off. - JUSTICE PRATHIBA M. SINGH AND JUSTICE AMIT SHARMA For the Petitioner Through: Mr. V. Lakshmikumaran, Mr. L. Badri Narayanan, Mr. Charanya Lakshmikumaran, Mr. Yogendra Aldak, Mr. Kunal Kapoor, Advocates. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, including the following:- a. Xerox India Limited v. Assistant Commissioner, Ward 208 (Zone-11) DGST and Anr., Order dated 28th November, 2024 in W.P.(C) 16451/2024; b. ICICI Lombard General Insurance Co. Ltd v. Union of India and Ors., Order dated 4th December, 2024 in W.P.(C) 16744/2024; c. Indian Highways Management Company Limited v. Assistant Commissioner Delhi Department of Trade And Taxes And Anr., Order dated 12th November, 2024 in W.P.(C) 15701/202 6. These petitions were allowed by the coordinate Bench of this Court and a perusal of the said orders would show that the wording is almost identical. In fact, the impugned order lacks reasons and also lacks any application of mind to the reply given by the Petitioner. Show-cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing despite ample opportunity given and after having gone through the reply filed on the GST portal by the taxpayer in respect of each point, no opinion could be drawn in absence of personal hearing by the taxpayer. Since, the reply filed by the taxpayer is not comprehensible, conceivable, perspicuous and ambiguous, therefore, the proposed demand mentioned in the Show Cause Notice i.e. conveyed through notice DRC-01 is confirmed. 2. We take note of the fact that pursuant to the original Show Cause Notice which had come to be issued, the petitioner had furnished a detailed response. However, the same has been perfunctorily brushed aside and the observations as extracted hereinabove rendered. 3. We take note of an identical challenge wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en. Following the aforesaid reasoning, we find ourselves unable to sustain the impugned order dated 31 August 2024. 4. We, consequently, quash the aforesaid order and allow the present writ petition. 5. The respondents shall have liberty to proceed afresh in light of the SCN already issued and the reply submitted. All rights and contentions of respective parties on merits are kept open. 6. The challenge to Notification No. 9/2023-Central Tax dated 31 March 2023 and Notification No. 56/2023-Central Tax dated 28 December 2023, issued under Section 168A of the CGST Act/Delhi Goods Services Tax Act, 2017 is kept open to be raised afresh, if need so arises. A perusal of the above order would show that almost identical language used in the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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