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SANJEEV SACHDEVA, RAVINDER DUDEJA
Realsteel Tyre Company (India) – Appellant
Versus
Principal Commissioner of Gst – Respondent
JUDGMENT
Sanjeev Sachdeva, J. (Oral)
1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 01.12.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 36,60,531.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).
2. Learned counsel for Petitioner submits that a detailed reply dated 09.12.2023 was filed to the Show Cause Notice, however, the impugned order dated 29.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order.
3. Perusal of the Show Cause Notice shows that the Department has given separate headings, inter alia, under declaration of output tax, tax on outward supplies under declared on reconciliation of data in GSTR-09. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving full disclosures under each of the heads.
4. The impugned order, however, after recording the narration, records that the reply uploaded by the tax payer is not satisfactory. It merely states that "And whereas, in response to
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.
Granting an opportunity for response and personal hearing before adjudication based on the peculiar facts and circumstances of the case.
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.
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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