GST
TRT-2025-
New Delhi High Court
Date:-22-05-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 22 May 2024
Parties: Udayaraj Yadav Proprietor-Zenith Creative Services Vs Sales Tax Officer Class II Avato Ward 96 Zone 09 Delhi & Anr.
Facts –
- The Petitioner, Udayaraj Yadav Proprietor-Zenith Creative Services, was unaware of the initiation of any such proceedings since the Show Cause Notice was uploaded on the portal in the category of “Additional Notices‟ and was not communicated to the petitioner through any other mode of communication and accordingly could not respond to the same.
Issue –
- Whether the petitioner is entitled file reply where he was unaware of the initiation of proceedings?
Order –
- The Divisional Bench of Hon’ble High Court observed that judgment of Madras High Court dated 08.02.2024 in Writ Petition No.2746/2024, titled Murugesan Jayalakshmi Vs. State Tax Officer, wherein the Madras High Court has noticed that the said issue has been addressed and the portal has been re-designed and both the “View Notices” tab and “View Additional Notices” tab are under one heading.
- In view of the above, impugned order 04.12.2023 is set aside. Since the only reason for passing the impugned order is that Petitioner had not filed any reply/explanation, Petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated.
- Writ petition is disposed of.
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