9911796707
TMI Blog2024 (12) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... application of mind - violation of principles of natural justice. HELD THAT:- It is seen that none of the contentions raised by the Petitioner in response to the Show Cause Notice have even been adverted to in the impugned order. The order is completely silent on the grounds and the reasons for which the reply of the Petitioner has not been considered or has been rejected. Recently, in the case of Indian Highways Management Company Limited v. Assistant Commissioner Delhi Department of Trade And Taxes And Anr., Order [ 2024 (12) TMI 131 - DELHI HIGH COURT] a Coordinate Bench of this Court has already taken note of similar orders and has set aside the same. This Court in Chetak Logistic Ltd. vs. Union of India Ors. [ 2024 (12) TMI 874 - DELHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition, inter alia, challenges the impugned order dated 31st August, 2024 passed by the Sales Tax Officer, Class-II, Ward 202,203 and 205, Zone-11, Delhi which arises out of Show Cause Notice dated 15th May, 2024. The present petition also seeks quashing of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th September, 2024 on the grounds of it being ultra vires of Section 168-A of the Central Goods and Services Tax Act, 2017 read with Delhi Goods Services Tax Act, 2017. 4. Vide the Show Cause Notice dated 15th May, 2024, the Petitioner was given an opportunity to show cause as to why they had not declared the correct tax liability in the annual returns of GSTR-09. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehensive, conceivable, perspicuous and pursuant to notice of personal hearing the AR appeared on behalf of the firm to provide explanation/clarification with regard to the reply submitted against DRC-01. And whereas, the submissions of the taxpayer and explanation of the AR during personal hearing has been considered and after examination of the updated reply, it is found that the reply is lack of supporting document and clarity and thus found not satisfactory. In view of the above, and after having gone through the final reply filed on the GST portal by the taxpayer in respect of each point, it is observed that the reply filed by the taxpayer is still not comprehensible, conceivable and perspicuous and therefore, the proposed demand mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in several matters, 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) 15701/2024 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 Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o attend the personal 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 id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated is undertaken. 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 languag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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