The Delhi High Court was directed to issue a valid show cause notice ( SCN ) since the same was issued without mentioning details of invoices or bills on alleged Goods and Service Tax ( GST ) evasion is invalid.
M/S Np Trading Co, the petitioner sought for quashing of the order whereby the CGST registration of the petitioner has been cancelled w.e.f. 01.07.2017. Counsel for the petitioner submitted that the Show Cause Notice is itself defective in as much as it does not provide any details of the alleged invoices or bills that were made without the supply of goods or services.
He submitted that no inquiry has been conducted to even certain as to which invoice or bill has been issued without any underlying supply. He further submitted that since there were no details provided the petitioner was precluded from filing a reply to the Show Cause Notice.
Counsel appearing for the respondent submitted that the respondent shall furnish all the requisite details in support of the Show Cause Notice to the petitioner and thereafter adjudicate the Show Cause Notice afresh.
The Respondents are directed to furnish all material that they possess in support of the Show Cause Notice dated 05.11.2021 to the petitioner within one week. The petitioner shall file a reply within seven working days thereof. Respondents shall thereafter adjudicate the Show Cause Notice under law within a maximum period of two weeks of filing of the reply.
It was clarified that the Court has neither considered nor committed on the merits of contentions of either party. The proper Officer shall adjudicate the Show Cause Notice uninfluenced by anything stated in the order on merits. He shall pass a detailed speaking order after allowing a personal hearing to the petitioner.
A division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja held that the petitioner shall be entitled to avail of such remedies as may be available in law in case aggrieved by any further order passed by the Proper Officer.
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