2025 (1) TMI 124

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..... T:- Fact noted is 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 produced. An identical challenge formed the subject matter of XEROX INDIA LIMITED VERSUS ASSISTANT COMMISSIONER, WARD 208 (ZONE -11) DGST AND ANR [ 2024 (12) TMI 1283 - DELHI HIGH .....

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..... Mr. Avishkar Singhvi, ASC with Mr. Naved Ahmed, Mr. Vivek Kr. Singh and Mr. Shubham Kr., Advs. for GNCTD. ORDER CM APPL. 70903/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16744/2024 CM APPL. 70902/2024 (Interim Stay) 1. The writ petitioner is aggrieved by the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017 CGST .....

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..... half of the firm to provide explanation/clarification with regard to the reply submitted against DRC-01. In view of the above, as the taxpayer failed to 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, .....

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..... h have come before us and have fallen for our notice on earlier occasions. The Assistant Commissioner has clearly adopted a template where the only reason assigned is that the reply filed was not comprehensible, conceivable, not perspicuous and is ambiguous . This clearly exhibits an abject non-application of mind and the officer repeatedly employing identical phraseology to deal with such matters .....

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..... d 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. .....

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