Delhi High Court
Manpowergroup Services India Pvt Ltd vs The Sales Tax Officer Class-Ii Ward-I ... on 2 April, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~63
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 02.04.2024
+ W.P.(C) 4700/2024 & CM APPL. 19270/2024
MANPOWERGROUP SERVICES INDIA PVT LTD ..... Petitioner
versus
THE SALES TAX OFFICER CLASS-II WARD-I
ZONE-I DELHI & ORS. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Ms. Priyanka Rathi, Mr. Ashwini Chandrasekharan
and Mr. Abhishek Jain, Advocates
For the Respondents: Mr. Rajiv Aggarwal, ASC with Ms. Samridhi Vats,
Advocate
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner is aggrieved by show cause notices dated 19.01.2024
read with communication dated 29.01.2024 whereby petitioner has
been required to explain certain discrepancies in the availment of
input tax credit. It is intimated to the petitioner that there appears to be
irregular availment of input tax credit for the financial year 2018-19,
2019-20 and 2020-21.
2. Learned counsel for the petitioner submits that specific details
have not been mentioned in the said notice with regard to the alleged
mis-match or irregular availment. He submits that time was sought
from the Proper Officer for responding to the show cause notice.
However, he has not acceded to the said request.
3. Learned counsel for the petitioner further submits that apart
from the audit observation, no show cause notice has been issued to
the petitioner and as such there is no clarity as to the discrepancy
alleged by the department.
4. Issue notice. Notice is accepted by learned counsel appearing
for the respondent who submits that limitation for adjudicating show
cause notice for the financial year 2018-19 ends on 30.04.2024. He
submits that in case any specific query is made by the petitioner, the
Proper officer shall duly provide the said information keeping in view
the timeline for adjudication.
5. In view of the above, this petition is disposed of directing the
petitioner to file a response to the show cause notice for the financial
year 2019-20 and 2020-21 within 30 days from today.
6. Learned counsel for the petitioner submits that since the record
is voluminous and several compliances need to be made, petitioner
may be constrained to request the department for enlarging the time
for submitting the response. In case such a request is made to the
department, the department shall consider the same in accordance
with law.
7. Petitioner shall appear before the Sales Tax Officer (Ward-1,
Zone-1) who has issued the notice and is adjudicating the same on
15.04.2024 at 12.00 (Noon) for clarification/query if any. Said officer
shall thereafter adjudicate the notice in accordance with law.
8. Petitioner shall have the liberty to take further remedies as may
be permissible in law, in case petitioner is aggrieved by any further
order passed by the Proper Officer.
9. It is clarified that this Court has neither considered nor
commented upon the merits of case of either party.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
APRIL 2, 2024
'rs'
