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AMIT MAHAJAN, VIBHU BAKHRU
Marg Erp Limited Through Its Auth. Representative Mr. Mahender Singh – Appellant
Versus
Commissioner of Delhi Goods And Service Tax, Delhi – Respondent
JUDGMENT
Vibhu Bakhru, J.
CM APPL. 3390/2023 (for exemption from filing certified copies of orders)
1. Exemptions allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 872/2023 & CM APPL. 3391/2023 (for stay of demand)
3. Issue notice.
4. Learned Counsel for the respondent accepts notice.
5. The petitioner has filed the present petition, impugning an order dated 07.06.2022, under Section 73 of the Central Goods and Services Tax Act, 2017, passed by the Adjudicating Authority (Assistant Commissioner), raising a total demand of Rs.49,26,623/-.
6. Prior to the said order, the respondent had issued a Show Cause Notice dated 06.02.2021, calling upon the petitioner to furnish a reply along with supporting documents as evidence in support of its claim.
7. The allegation made in the said Show Cause Notice is set out below:
"It has come to my notice that tax due has not been paid or short paid or refund has been released erroneously or input tax credit has been wrongly availed or utilized by you or the amount paid by you through the above referred application for intimation of voluntary payment for the reasons and other details mentioned in annexure for
An unsigned notice or order cannot be considered valid, and the purpose of a Show Cause Notice is to enable the noticee to respond to the specific allegations.
Proper Officer must consider the reply on merits and provide opportunity for clarification or further documents/details before creating demand ex-parte.
Proper consideration of petitioner's reply and the requirement for reasoning in decisions under the Central Good and Service Tax Act 2017
An opportunity to be heard should be afforded after the noticee has filed a reply, and the noticee should be permitted to place their stand on record before being afforded a hearing.
Proper adjudication process and consideration of petitioner's reply before passing an order.
Granting an opportunity for response and personal hearing before adjudication based on the peculiar facts and circumstances of the case.
A proper Show Cause Notice is essential for valid proceedings under Section 73 of the Assam Goods and Services Tax Act, and its absence invalidates any subsequent orders.
The judgment establishes the requirement of affording a minimum period of 30 days for responding to show cause notices under Section 73 of the CGST Act and emphasizes the need for show cause notices ....
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