Failure to upload necessary Documents regarding GST invoices and payment proof due to error in petitioner office: Delhi HC directs readjudication [Read Order]

In a recent case, the Delhi High Court while directing readjudication observed that due to error occurred in the petitioner office who failed to upload necessary documents regarding the Goods and Service Tax ( GST )invoices and payment proof .

The petitioner Electra Power Transmission Systems, filed the appeal against the order dated 29.12.2023, whereby the Show Cause Notice dated 27.09.2023 has been disposed of and a demand created.

The respondent issued a Show Cause Notice to the petitioner seeking to cancel its registration. Counsel for the petitioner submits that petitioner had appeared before the concerned authority, however, since a large number of matters were listed in one day before the proper officer and no record of appearance is maintained, the impugned order records that petitioner did not appear.

further submits that a reply was submitted, however, on account of an error in the office of the petitioner, annexures to the reply, though mentioned in the reply, could not be uploaded.

After analyzing the facts and arguments of both parties, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja set aside the order and the matter was remitted to the proper officer to re-adjudicate the Show Cause Notice.

Accordingly  the bench ordered that the Petitioner shall file all the relevant invoices and the supporting documents within a period of two weeks

Rakesh Kumar, Mr. P.K. Gambhir and Mr. Akul Mangal, Advocates appeared for the petitioner and Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. Mr. Harpreet Singh, Senior Standing Counsel for respondent No.4 with Ms. Suhani Mathur and Mr. Jatin Gaut, Advocates appeared for the respondent.

To Read the full text of the Order CLICK HERE

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