Polytec Industries Through Its ... vs The Commissioner Delhi Goods And ...
2024 Latest Caselaw 2043 Del

Delhi High Court

Polytec Industries Through Its ... vs The Commissioner Delhi Goods And ... on 7 March, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~16
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                                          Judgment delivered on: 07.03.2024
                          +    W.P.(C) 2533/2024 & CM. APPLS. 10361/2024

                          POLYTEC INDUSTRIES THROUGH
                          ITS PROPRIETOR MR.ROHIT GUPTA                             ..... Petitioner

                                           versus
                          THE COMMISSIONER DELHI GOODS AND SERVICES TAX
                          TRADE AND TAX DEPARTMENT AND ORS ..... Respondents
                          Advocates who appeared in this case:

                          For the Petitioner:          Mr. Rakesh Kumar, Advocate.
                          For the Respondents:         Mr. Rajiv Aggarwal, Addl. Standing Counsel and Mr.
                                                       Ankit Gupta, Advocate for R-1 & R-2
                                                       Mr. Sandeep Tyagi, Advocate for R-3
                                                       Mr. Anurag Ojha, Senior Standing Counsel with Mr.
                                                       Subham Kumar and Mr. Vipul Kumar, Advocates for
                                                       R-4
                          ,,

                          CORAM:-
                          HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                          HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                 JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner impugns order dated 13.12.2023 whereby the Show Cause Notices dated 18.09.2023 and 29.09.2023 have been disposed of and a demand created against the petitioner.

2. Learned counsel for the petitioner submits that during the time when the subject Show Cause Notices were issued, the registration of the petitioner stood cancelled retrospectively and as such petitioner

could not access the GST portal and it is only after the cancellation has been made prospective from the date of Show Cause Notice, by order dated 24.01.2024 that petitioner has been able to access the portal.

3. Since petitioner was unable to upload the reply to the said Show Cause Notices, we feel that an opportunity should be granted to the petitioner to respond to the Show Cause Notices and Show Cause Notices should be re-adjudicated. Accordingly, impugned orders both dated 13.12.2023 are set aside. The proceedings are restored on the record of the Proper Officer.

4. Petitioner shall now upload a reply to the Show Cause Notices dated 18.09.2023 and 29.09.2023 within a period of one week from today. Thereafter the Proper Officer shall adjudicate the Show Cause Notices in accordance with law.

5. The petition is disposed of in the above terms. All rights and contentions of the parties are reserved.

                                                                        SANJEEV SACHDEVA, J




                          MARCH 7, 2024/'rs'                              RAVINDER DUDEJA, J