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IN THE HIGH COURT OF DELHI AT NEW DELHI
Sanjeev Sachdeva, Ravinder Dudeja, JJ.
Asus India Private Limited - Appellant
Versus
The Gst Officer, Ward-91, Zone-8 Delhi - Respondent
W.P.(C) 1729 of 2024 & CM APPL. 7137 of 2024
Decided On : 06-02-2024
Rule 142 - Show Cause Notice - The court granted the petitioner two weeks' time to file a response to the show cause notice and directed the proper officer to provide an opportunity for a personal hearing before adjudicating the notice.
Fact of the Case:
The petitioner challenged a show cause notice proposing a demand against them, alleging non-compliance with Rule 142 (1) of the Central Goods and Services Tax Rules 2017.
Finding of the Court:
The court disposed of the petition, granting the petitioner two weeks' time to respond to the show cause notice and directing the proper officer to provide a personal hearing before adjudication.
Issues: Non-compliance with Rule 142 (1) and absence of proper officer's signatures on the show cause notice.
Ratio Decidendi: Granting the petitioner an opportunity to respond and have a personal hearing before adjudication, based on the peculiar facts and circumstances of the case.
Final Decision: The petition was disposed of, granting the petitioner two weeks' time to file a response to the show cause notice and directing the proper officer to provide a personal hearing before adjudication.
JUDGMENT
Sanjeev Sachdeva, J. (Oral)
1. Petitioner impugns show cause notice dated 08.12.2023 whereby a demand is proposed to be created against the petitioner.
2. Learned counsel for the petitioner submits that the respondent- proper officer has not complied with the provisions of Rule 142 (1) of the Central Goods and Services Tax Rules 2017 by giving an opportunity to the petitioner to respond in Form GST/DRC-01A or to pay the amount of tax. He further submits that the show cause notice does not bear any signatures either digital or physical of the proper officer and has been merely uploaded on the portal.
3. He, however, without prejudice submits that the time to respond to the show cause notice has expired on 08.01.2024. He, without prejudice prays that an opportunity be given to the petitioner to file a response to the show cause notice reserving the right of the petitioner to raise all available pleas in law, inter-alia, non-compliance of Rule 142 (1A) as also the validity of the show cause notice as same does not contain any Document Identification Number (DIN) or signatures of the proper officer.
4. Keeping in view the peculiar facts and circumstances of the case, petition is disposed of granting petitioner two weeks' time to file a response to the show cause notice dated 08.12.2023. The proper officer shall give an opportunity of personal hearing to the petitioner and thereafter adjudicate the show cause notice in accordance with law.
5. Petition is accordingly disposed of. It is clarified that this Court has neither considered nor commented on the contentions of either party. All rights and contentions of the parties are reserved.
Granting an opportunity for response and personal hearing before adjudication based on the peculiar facts and circumstances of the case.
Proper Officer must consider the reply on merits and provide opportunity for clarification or further documents/details before creating demand ex-parte.
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 ....
The court established that the failure to issue a mandatory show-cause notice under Rule 142(1A) of the GST Rules prior to initiating proceedings is a jurisdictional defect that invalidates any subse....
Proper adjudication process and consideration of petitioner's reply before passing an order.
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 consideration of petitioner's reply and the requirement for reasoning in decisions under the Central Good and Service Tax Act 2017
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