GST UPDATE

Desk of CA. Praveen Sharma Series- 540

DELHI HIGH COURT IN THE CASE OF Sahib Textiles Private Limited Section 73 of the CGST Act, 2017 

????The petitioner argues that the order was issued without considering their responses to the Show Cause Notice (SCN) dated 10.12.2023 and that it was not issued by the same officer who issued the SCN.

????The SCN alleged incorrect tax filings on inward supplies based on a reconciliation of the E-way Bill turnover with GSTR-09, demanding an explanation for underdeclared tax The petitioner responded on 10.01.2024, stating they had not claimed most of the ITC alleged and provided detailed ledgers and invoices in support.

????The impugned order dismissed the petitioner's reply without proper justification or addressing their contentions. It incorrectly stated that a personal hearing was granted based on the petitioner's unsatisfactory reply, while the hearing date was mentioned in the SCN before the petitioner's reply.

????The court sets aside the impugned order and remands the matter to the concerned officer for reconsideration. 

????The petitioner may submit a reconciliation statement and additional documents within three weeks The officer must decide afresh after a hearing. This order does not address the merits of the petitioner's challenge.

Link:https://www.linkedin.com/pulse/desk-ca-praveen-sharma-series-540-delhi-high-court-o5jhc

CA. Praveen Sharma
Regional Council of NIRC Candidate 2024

+91-9871530610