9911796707
TMI Blog2024 (12) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that N/N. 9/2023-Central Tax dated 31.3.2023 as well as N/N. 56/2023-Central Tax dated 28.12.2023 through which the time period has been extended up till 30.8.2024 for the purpose of sec 73(10) for the year 2019-20 not only rub against sec 168A of the CGST Act but are also contrary and in conflict with the mandate of sec 168A of the CGST Act - HELD THAT:- The proceedings under Section 73 have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The writ petition has been preferred seeking the following reliefs : a) quash and set aside the impugned adjudication order dated 28.8.2024; b) hold and declare the adjudication order in DRC-07 dated 28.8.2024 as well as the show cause notice along with the DRC-O1 dated 14.5.2024 for the year 2019-20 are barred by limitation. c) hold and declare that the Notification No.9/2023-Central Tax dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents, 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 Central Goods Services Tax Act, 2017 CGST Act /Delhi Goods Services Tax Act, 2017 DGST Act may be kept open to be addressed in an appropriate case. 3. We note that the proceedings under the CGST Act came to be initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of section 75(4) DGST Act, was also provided to the taxpayer by issuing REMINDER through the GST portal. And whereas, further as per section 73(7) notice of tax and interest is to be given while section 73(9) prescribed for imposition of penalty equivalent to 10% of tax or Rs.10000/- whichever is higher. The penalty is consequently and mandatory as per Act. As such the registered person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rving that it has not been found to be satisfactory. Since the final order as framed fails to engage with the reply which was submitted by the writ petitioner or disclose any reasons in support of the ultimate conclusions which have come to be rendered, we find ourselves unable to sustain the same. 5. The writ petition is, accordingly, allowed. The impugned order dated 28 August 2024 is hereby qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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