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IN THE HIGH COURT OF DELHI AT NEW DELHI
Sanjeev Sachdeva, Ravinder Dudeja, JJ.
Electra Power Transmission Systsems - Appellant
Versus
Commissioner Delhi Goods And Service Tax And Others - Respondent
W.P.(C) 4630 of 2024 & CM APPL. 19002-03 of 2024
Decided On : 01-04-2024
Show Cause Notice - Tax Dispute - The court set aside the impugned order and remitted the matter to the proper officer to re-adjudicate the Show Cause Notice, requiring the petitioner to file all relevant invoices and supporting documents within two weeks and granting an opportunity for personal appearance.
Fact of the Case:
The petitioner challenged the order disposing of the Show Cause Notice and creating a demand, claiming that the reply and documents submitted were found unsatisfactory and the petitioner did not appear for personal hearing.
Finding of the Court:
The court set aside the impugned order and remitted the matter for re-adjudication, requiring the petitioner to submit relevant documents and granting an opportunity for personal appearance. The court clarified that it did not consider the merits of the parties' contentions.
Issues: Impugning the order disposing of the Show Cause Notice and creating a demand, petitioner's appearance before the authority, submission of unsatisfactory documents, and lack of opportunity for personal hearing.
Ratio Decidendi: The court found that the petitioner's submission of unsatisfactory documents and lack of opportunity for personal hearing warranted setting aside the impugned order and remitting the matter for re-adjudication.
Final Decision: The impugned order was set aside, and the matter was remitted to the proper officer for re-adjudication, with the petitioner required to submit relevant documents and granted an opportunity for personal appearance.
JUDGMENT
Sanjeev Sachdeva, J. (Oral)
1. Petitioner impugns order dated 29.12.2023, whereby the Show Cause Notice dated 27.09.2023 has been disposed of and a demand created.
2. Issue notice. Notice is accepted by learned counsel appearing for respondents.
3. With the consent of parties, the petition is taken up for disposal.
4. The impugned order records that reply/documents submitted by the tax-payer were found unsatisfactory and despite sufficient and repeated opportunities, the tax-payer did not appear for personal hearing.
5. Learned counsel for petitioner submits that the 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. He 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. He prays that an opportunity be given to the petitioner to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance be given to the petitioner.
6. In view of the above, the impugned order dated 29.12.2023 is set aside. The matter is remitted to the proper officer to re-adjudicate the Show Cause Notice. Petitioner shall file all the relevant invoices and the supporting documents within a period of two weeks from today. Thereafter, the property officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal appearance.
7. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved.
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.
A property tax assessment must be preceded by a specific and detailed show cause notice; otherwise, the assessment is invalid.
Ex-parte GST assessment quashed conditionally; remand for fresh hearing on 25% pre-deposit.
Proper opportunity of hearing and clear show cause notice are essential before passing an assessment order.
Procedural fairness requires clear communication of discrepancies and an opportunity for defense in tax assessment processes.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
Granting an opportunity for response and personal hearing before adjudication based on the peculiar facts and circumstances of the case.
Procedural fairness mandates that a complete show cause notice must be provided to a party before imposing penalties, ensuring their right to object and participate in hearings.
Ex parte GST order set aside; fresh opportunity granted on 25% tax pre-deposit due to non-service of notices.
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