Delhi High Court
Ms Babaji Bags A Proprietary Firm vs Union Of India Ministry Of Finance ... on 20 February, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~21
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 20.02.2024
+ W.P.(C) 1827/2024 & CM APPL. 7642/2024, 10221/2024
MS BABAJI BAGS A PROPRIETARY FIRM ..... Petitioner
versus
UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT
RESPONDANT OF REVENUE OFFICE OF THE DEPUTY
COMMISSIONER OF CENTRAL TAX & ORS. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Badri Prasad Singh, Advocate.
For the Respondent: Mr. Atul Tripathi, SC (CGST) Mr. Raghwendra
Tiwari, SPC with Ms. Mamta Tiwari, Adv. for R-1.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner impugns order dated 21.11.2023 whereby the show
cause notice dated 30.08.2022 has been adjudicated and a demand
created against the petitioner.
2. Learned counsel for the petitioner submits that petitioner never
received any communication with regard to the hearing and the
communication alleged to have been sent by the respondent was sent
on an incorrect e-mail address.
3. Learned counsel for the petitioner submits that petitioner has
always been communicating by using only one e-mail address i.e.
[email protected]. The statement is taken on record. The
department is directed to communicate with the petitioner by using the
aforementioned e-mail address.
4. Learned counsel for the respondents submits that the
communication was sent on the e-mail address of the person who had
registered the petitioner. He submits that there seems to be an error in
the department on account of change of officers. He concedes that the
intimation was not sent on the above e-mail address but on another
address.
5. Keeping in view of the fact that petitioner was never intimated
about the hearing on the show cause notice, we are of the view that
the matter calls for a remit so that the petitioner can be given an
opportunity of hearing.
6. In view of the above, the impugned order dated 21.11.2023 is
set aside. The matter is remitted to the adjudicating authority to
adjudicate the show cause notice dated 30.08.2022 afresh.
7. We are informed by learned counsel for the petitioner that an
application has already been filed by the petitioner seeking the
rectification of mistake committed by the petitioner in Form GSTR-
3B for the period July, 2017 to November, 2018 and the application
has till date not been disposed of.
8. We direct the Competent Authority to consider the application
filed by the petitioner for rectification of the mistake in accordance
with law.
9. The appeal is disposed of in the above terms.
SANJEEV SACHDEVA, J
FEBRUARY 20, 2024 RAVINDER DUDEJA, J
sa
