TaxTMI 
TaxTMI 
2024 (12) TMI 1287
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....ll just exceptions. Application is disposed of. W.P.(C) 17637/2024 & CM APPL. 74952/2024 (stay) 3. The present petition, inter alia, challenges the impugned order dated 31st August, 2024 passed by the Sales Tax Officer, Class-II, Ward 202,203 and 205, Zone-11, Delhi which arises out of Show Cause Notice dated 15th May, 2024. The present petition also seeks quashing of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th September, 2024 on the grounds of it being ultra vires of Section 168-A of the Central Goods and Services Tax Act, 2017 read with Delhi Goods Services Tax Act, 2017. 4. Vide the Show Cause Notice dated 15th May, 2024, the Petitioner was given an opportunity....
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....ted opportunity of personal hearing to explain the same. And whereas, the taxpayer submitted its reply in DRC-06, but the same is found not comprehensive, conceivable, perspicuous and pursuant to notice of personal hearing the AR appeared on behalf of the firm to provide explanation/clarification with regard to the reply submitted against DRC-01. And whereas, the submissions of the taxpayer and explanation of the AR during personal hearing has been considered and after examination of the updated reply, it is found that the reply is lack of supporting document and clarity and thus found not satisfactory. In view of the above, and after having gone through the final reply filed on the GST portal by the taxpayer in r....
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....under:- "5. It is pointed out by learned Counsel for the Petitioner that even in the past, identical template orders have been passed by this very official, which has been taken note of in several matters, including the following: - a. Xerox India Limited v. Assistant Commissioner, Ward 208 (Zone-11) DGST and Anr., Order dated 28th November, 2024 in W.P.(C) 16451/2024; b. ICICI Lombard General Insurance Co. Ltd v. Union of India and Ors., Order dated 4th December, 2024 in W.P.(C) 16744/2024; c. Indian Highways Management Company Limited v. Assistant Commissioner Delhi Department of Trade And Taxes And Anr., Order dated 12th November, 2024 in W.P.(C) 15701/2024 6. These petitions were allowed by t....
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....reas, the taxpayer submitted its reply in DRC-06, but the same is found not comprehensive, conceivable, perspicuous and also no one appeared on behalf of the firm to provide explanation/clarification with regard to the reply submitted against DRC-01. In view of the above, as the taxpayer failed to attend the personal hearing despite ample opportunity given and after having gone through the reply filed on the GST portal by the taxpayer in respect of each point, no opinion could be drawn in absence of personal hearing by the taxpayer. Since, the reply filed by the taxpayer is not comprehensible, conceivable, perspicuous and ambiguous, therefore, the proposed demand mentioned in the Show Cause Notice i.e. conveyed through notice DRC-0....
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....hile we are convinced that the impugned order being wholly unreasoned is liable to be set aside on this short score alone, we also require Mr. Aggarwal, learned counsel for the respondents to place a copy of this order before the Principal Commissioner concerned, so that an appropriate review of the manner in which such applications of assessees are adjudicated is undertaken." Following the aforesaid reasoning, we find ourselves unable to sustain the impugned order dated 31 August 2024. 4. We, consequently, quash the aforesaid order and allow the present writ petition. 5. The respondents shall have liberty to proceed afresh in light of the SCN already issued and the reply submitted. All rights and contentions of r....