Central Goods and Services Tax Act, 2017, Section 73
Determination of tax--No
opportunity given to assessee to upload supporting documents--Validity
of
Conclusion: Where
assessee submitted reply to the show cause notice, but the same could not be
uploaded due to an error in his office, an opportunity should have been given
to him to upload the supporting documents along with an opportunity of personal
hearing.
Revenue raised demand of tax on the ground that the
reply/documents submitted by the assessee towards show cause notice were found
unsatisfactory and despite sufficient and repeated opportunities, he did not
appear for personal hearing. The assessee submitted that he appeared before the
concerned authority, however, a large number of matters were listed in one day
before the Proper Officer and no record of appearance was maintained,
therefore, the impugned order recorded that he did not appear. Held:
Assessee submitted reply to the show cause notice, but the same could not be
uploaded due to an error in his office. Accordingly, an opportunity was to be
given to the assessee to upload the supporting documents viz. the invoices,
payment proof etc. and also an opportunity of personal appearance was to be
given. In this view, the impugned order was set aside and the matter was
remitted to the Proper Officer to re-adjudicate the show cause notice.
Decision: In favour
of assessee by way of remand
IN THE DELHI HIGH COURT
SANJEEV SACHDEVA & RAVINDER DUDEJA JJ.
Electra Power Transmission Systsems v. Commr. of
Delhi GST & Ors.
W.P. (C) No. 4630/2024 & CM Appl. Nos.
19002-03/2024
1 April, 2024
Petitioner by: Rakesh Kumar,
P.K. Gambhir and Akul Mangal, Advocates.
Respondents by: Rajeev
Aggarwal, ASC with Samridhi Vats, Advocate. Harpreet Singh, Senior Standing
Counsel for respondent No. 4 with Suhani Mathur and Jatin Gaut, Advocates.
Sanjeev Sachdeva, J.
Petitioner impugns order dated 29-12-2023, whereby the Show
Cause Notice dated 27-9-2023 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.