GST
TRT-2025-
New Delhi High Court
Date:-03-02-23
In:-
Issue Favourable to Tax Payer ?:-
Order date: 3 February 2023
Parties: MARG ERP LIMITED V/s Commissioner of Delhi GST, DELHI & ANR.
Facts –
- The Petitioner MARG ERP LIMITED, 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 ₹ 49,26,623/-.
- 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.
- SCN under Section 73 of the CGST Act,2017 was issued by authorities for short payment of tax liability and erroneously availing Input tax credit, asking to furnish reply to the same.
- Aggrieved by the Order, this petition is filed.
Order –
- Whether Authorities have rightly issued demand and Show cause notice to Petitioner?
Order –
- The Hon’ble High Court observed that it is apparent that the Show Cause Notice does not spell out the allegation which is required to be addressed by the petitioner.
- In the present case, it is seen that it is a general notice stating that tax has not been paid or short paid or refund has been released erroneously or Input Tax Credit has been wrongly availed or utilised. This, obviously, provides no clue as to the reasons for proposing any action.
- Further, an unsigned notice or an order cannot be considered as an order as has been held by the Bombay High Court in Ramani Suchit Malushte v. Union of India and Ors.: W.P.(C) 9331/2022.
- In view of the above, the impugned order dated 07.06.2022 is set aside.
Download Case Law
