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GST Demand Order Overturned: Improper Consideration of Reply Leads to Remand for Fresh Adjudication Under Section 73 HC set aside a GST demand order under Section 73 of CGST Act due to improper consideration of petitioner's reply. The court remitted the show cause notice ...
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GST Demand Order Overturned: Improper Consideration of Reply Leads to Remand for Fresh Adjudication Under Section 73
HC set aside a GST demand order under Section 73 of CGST Act due to improper consideration of petitioner's reply. The court remitted the show cause notice to the Proper Officer for re-adjudication, directing the petitioner to submit a further reply within 30 days and mandating a fresh speaking order after providing an opportunity for personal hearing. All substantive rights were reserved.
Issues involved: Impugned order under Section 73 of the Central Goods and Services Tax Act, 2017; Proper consideration of petitioner's reply; Setting aside of the impugned order for re-adjudication.
Impugned order under Section 73: The petitioner challenged an order dated 05.12.2023 which disposed of a Show Cause Notice proposing a demand of Rs. 1,08,84,820.00 against the petitioner under Section 73 of the CGST Act, 2017.
Proper consideration of petitioner's reply: The petitioner had submitted a detailed reply dated 11.10.2023 to the Show Cause Notice, addressing various issues raised by the Department with supporting documents. However, the impugned order found the reply unsatisfactory without proper consideration, stating that no proper reply justifying the facts of the case was submitted.
Setting aside of the impugned order for re-adjudication: The Court held that the Proper Officer did not properly consider the detailed reply submitted by the petitioner and did not provide an opportunity for clarification or further details. Consequently, the impugned order dated 05.12.2023 was set aside, and the Show Cause Notice was remitted to the Proper Officer for re-adjudication.
The Court directed the petitioner to file a further reply within 30 days, after which the Proper Officer must re-adjudicate the Show Cause Notice, giving an opportunity for a personal hearing and passing a fresh speaking order in accordance with the law. The Court clarified that it did not comment on the merits of the contentions of either party, and all rights and contentions were reserved.
The challenge to Notification No. 9 of 2023 regarding the initial extension of time was left open, and the petition was disposed of accordingly.
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