2024 (8) TMI 1445 - HC - GST

Landmark Ruling: CGST Act Challenge Succeeds, Show Cause Notice Nullified with Clear Procedural Safeguards for Petitioner

SC upheld petitioner's challenge to Show Cause Notice under CGST Act. Order was set aside and matter remanded for fresh consideration. Court granted ... Challenge to SCN issued u/s 73 of the Central Goods and Services Tax Act, 2017 (CGST Act)/Delhi Goods and Services Tax Act, 2017 - vires of N/N. 09/2023-Central Tax dated 31.03.2023 and N/N. 56/2023 dated 28.12.2023 - extension of time limit for passing an order u/s 73 (10) of the CGST Act - HELD THAT:- The respondents fairly submits that the petitioner may be granted one more opportunity to file a reply to the SCN. The petitioner is satisfied with the same and states, on instructions, that he is not pressing the challenge to the Notifications (Notification No. 09/2023 dated 31.03.2023 and Notification No.56/2023 dated 28.12.2023). The impugned order is set aside and the matter is remanded to the adjudicating authority for consideration afresh - petition disposed off by way of remand. The petitioner challenged a Show Cause Notice and an order under CGST Act/DGST Act. Also challenged the vires of certain notifications. Alleged lack of opportunity to contest the SCN. Impugned order set aside, matter remanded for fresh consideration. Petitioner allowed to file reply within two weeks. Court clarified not accepting violation of natural justice principles.