Relief to Samsung India Electronics: Delhi HC directs Re Adjudication as GST Order Passed Without Considering Reply [Read Order]

In the significant case of Samsung India Electronics  Private Limited, the Delhi High Court directed the re-adjudication as a Goods and Service Tax ( GST ) order was passed without considering the reply of the assessee. The Court observed that the proper officer had not even looked at the reply submitted by the petitioner. 

The petitioner challenged the Notification No. 9 of 2023 dated 31.03.2023 whereby the limitation period for exercise of power under Section 73 of the Central Goods and Services Tax Act, 2017 has been extended. 

The Petitioner also impugned an order whereby the proceedings under Section 73 of the Act have been concluded and a demand has been created against the Petitioner. 

Counsel for the petitioner submitted that a Show Cause Notice was received by the petitioner to which a detailed point-wise reply was submitted.  It was noticed that the order records that no proper reply/explanation has been received from the taxpayer despite sufficient and repeated opportunities which indicates that the taxpayer has nothing to say in the matter.

The proper officer had to at least consider the reply on merits and then form an opinion on whether the explanation was sufficient or not. He merely held that no proper reply/explanation has been received which ex-facie shows that the proper officer has not even looked at the reply submitted by the petitioner. 

The division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja set aside the impugned order. The matter is remitted to the proper officer for re-adjudication of the show cause notice issued under Section 73 of the Act within four weeks after allowing a personal hearing to the petitioner. 

To Read the full text of the Order CLICK HERE

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