In a significant case, the Delhi High Court directed readjudication with respect to the order passed under Section 73 of the Central Goods and Services Tax Act, 2017 on account of failure to follow the natural justice principle.
The writ petition was filed by the petitioner Dish Tv India Ltd against the demand created under Section 73 of the Central Goods and Services Tax Act.
Before the division bench Rajesh Jain, counsel for the petitioner submitted that the Petitioner submits that Petitioner had filed a detailed reply dated 26.10.2023 and 6.11.2023 however, the impugned order dated 30.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order.
Counsel for the respondent submitted that after issuing the show cause notice no proper reply /explanation has been uploaded by the taxpayer.
It was observed by the court that no opportunity was given to the Petitioner to clarify its reply or furnish further documents/ details.Also it was found that the order passed under section 73 of the CGST Act not sustainable for the reason that the replies dated 26.10.2023 and 6.11.2023 filed by the detailed reply along with the supporting documents.
After analyzing the facts and arguments of both parties, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja directed readjudication with respect to the order passed under Section 73 of the Central Goods and Services Tax Act, 2017 on account of failure to follow the natural justice principle.
Mr. Vivek Sarin, Mr. Dibya Prashant Singh & Mr. Satish C. Kaushik, advocates appeared for the petitioner and Mr. Rajeev Aggarwal, ASC with Ms Shaguftha H. Badhwar, Mr. Prateek Badhwar & Ms. Samridhi Vats, Mr. Anurag Ojha, SSC with Mr. Subham Kumar & Mr. Vipul Teotia, for respondents.
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