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www.taxpublishers.in 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. JUDGMENT *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.

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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.

JUDGMENT

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.