Delhi High Court
Dinesh Kumar Varma vs Sales Tax Officer Class Ii Avato Ward 93 ... on 22 April, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva, Purushaindra Kumar Kaurav
$~45
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 22.04.2024
+ W.P.(C) 5487/2024 & CM APPL. 22593/2024
DINESH KUMAR VARMA ..... Petitioner
Through:
versus
SALES TAX OFFICER CLASS II AVATO WARD 93
ZONE 8 DELHI ..... Respondent
Through:
Advocates who appeared in this case:
For the Petitioner: Mr. Ajit Kumar Jha, Advocate.
For the Respondent: Appearance not given.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner impugns order dated 25.12.2023 passed under Section
73 of the Central Goods and Services Tax Act, 2017 ["the Act"],
whereby a show cause notice dated 21.09.2023 issued by the Sales
Tax Officer, Class-II has been adjudicated and a demand of Rs.
15,53,240/- created against the petitioner.
2. Learned counsel for petitioner submits that petitioner was not
aware of the said show cause notice and as such, could not file
response thereto. He further submits that petitioner has become aware
of another order dated 17.12.2023, whereby another show cause notice
dated 24.09.2023 for the same tax period i.e. July 2017 to March 2018
has been adjudicated and a demand of the exact same amount created
against the petitioner.
3. Perusal of the order dated 25.12.2023 passed on show cause
notice dated 21.09.2023 and order dated 17.12.2023 passed on show
cause notice dated 24.09.2023 show that both the show cause notices
and orders pertaining to the same tax period i.e. July, 2017 to March,
2018 and both orders have been passed by two different officers but of
the same jurisdictional office i.e. AVATO, Ward-93, Zone-B, Delhi.
Both the show cause notices create nearly identical demand. The order
dated 25.12.2023 creates the demand of Rs. 15,53,240/- and the order
dated 17.12.2023 creates a demand of Rs. 15,53,234/-.
4. Keeping in view the fact that both the show cause notices and
orders pertain to the same tax period i.e. July 2017 to March 2018 and
raise identical demand by two different officers of the same
jurisdiction and further noticing the submission of the petitioner that
replies could not be filed to the show cause notices, both the orders
dated 17.12.2023 and 25.12.2023 are set aside. The proceedings on the
Show Cause Notices dated 21.09.2023 and 24.09.2023 are clubbed
and shall be re-adjudicated by one proper officer in accordance with
law.
5. Petitioner shall file a reply to both the show cause notices
within a period of 30 days from today. Thereafter, the proper officer
shall adjudicate the notices within the period prescribed by Section
75(3) of the Act.
6. Petition is disposed of in above terms. It is clarified that this
Court has neither considered nor commented on the merits of the
contention of either party. All rights and contentions of the parties are
reserved.
SANJEEV SACHDEVA, J
PURUSHAINDRA KUMAR KAURAV, J
APRIL 22, 2024/vp
