2024 (12) TMI 333

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....nd Mr. Ankit Sachdeva, Advs. For the Respondents Through: Mr. Shubham Tyagi, Sr. SC for R-1 and R-2. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. for R-3 & R-4. ORDER PER 1. This writ petition has been preferred impugning the order dated 26 April 2024 pertaining to the tax period of July 2018 to March 2019. In terms thereof, the respondents have proceeded to conclude and finalize an exe....

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....nd to be "incomplete/inconclusive", filed a detailed reply dated 27 February 2024 and which was supplemented by a further reply of 23 April 2024. 5. However, the respondents have ultimately and in terms of the order impugned before us rejected those objections by observing as follows: - "GOVT. OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES OFFICE OF THE GST OFFICER, WARD-202 VYAPAR BHAWAN, IP ES....

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....he Taxpayer was directed to provide reply/details of Tax/lnterest amount paid in Form DRC-06 within (30) days from the date of the receipt of the notice. And whereas, it is noticed that the Taxpayer has failed to deposit Tax/lnterest amount through DRC-03 or provide any plausible explanation regarding non-deposit of the Tax/lnterest amount within stipulated time. And whereas, the Taxpayer was....

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.... consider opinion that the observations/facts derived during the course of audit must be confirmed. And whereas, further as per Section 73(7) Notice of tax and interest is to be given while Section73(9) prescribes for imposition of penalty equivalent to 10% of tax or Rs. 10000/- whichever is higher in case reply is not found to be satisfactory. Accordingly, a demand is being created towards Ta....