Delhi High Court
Maple Odc Movers Private Limited vs Union Of India & Ors. on 2 April, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~62
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 02.04.2024
+ W.P.(C) 4693/2024 & CM APPL. 19239-41/2024
MAPLE ODC MOVERS PRIVATE LIMITED ..... Petitioner
versus
UNION OF INDIA & ORS. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Sandeep Chilana, Mr. Priyojeet Chatterjee, Mr.
Snehil Sharma, Mr. Vaishnavi Gupta and Ms.
Anjali Jain, Advocates
Versus
For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi
Vats, Advocate
Mr. Jivesh Tiwari, Sr. PC with Ms. Samiksha,
Advocate for UOI
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner impugns order dated 15.12.2023 whereby a show
cause notice dated 23.09.2023 has been disposed of and a demand
created against the petitioner under Section 73 of the Central Goods
and Service Tax Act, 2017 (hereinafter referred to as the Act) in the
sum of Rs. 1,21,64,174/- along comprising of interest penalty and tax
component.
2. Learned counsel for the petitioner submits that petitioner never
received any show cause notice as the show cause notice was not
uploaded on the GST portal under the heading 'Notices' but appears
to have been uploaded under the heading of 'Additional Notices'. He
submits that he was neither aware of the show cause notice nor any
date of hearing and consequently could not file a reply to the show
cause notice. He submits that the impugned order was also not
received by the petitioner. However, he became aware from one of the
officers who during an official meeting informed the petitioner about
a demand having been confirmed against the petitioner.
3. Issue notice. Notice is accepted by learned counsel appearing
for the respondents.
4. With the consent of the parties, petition is taken up for final
disposal.
5. Perusal of the impugned order shows that the order does not
specifically deal with any of the averments in the notice and appears
to be an order passed in default on account of the petitioner neither
filing a reply nor appearing for personal hearing.
6. In view of the above and in view of the request of the petitioner
that an opportunity be given to the petitioner to file a response to the
show cause notice, the impugned order dated 15.12.2023 is set aside.
7. Petitioner is given an opportunity of filing a reply to the show
cause notice within a period of 30 days from today. Thereafter the
Proper Officer shall re-adjudicate the Show Cause Notice after giving
an opportunity of personal hearing to the petitioner and shall pass a
fresh speaking order in accordance with law within the period
prescribed under Section 75 (3) of the Act.
8. 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.
9. Petition is disposed of in the above terms.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
APRIL 2, 2024
'rs'
