2025 (6) TMI 172

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....dvocate. For the Respondents: Mr. Sourabh Goel, Senior Standing Counsel. DEEPAK SIBAL, J. (ORAL) 1. Through the instant petition challenge is made by Vodafone Idea Limited (for short the Company) to the order dated 18.02.2025, passed by the Commercial Tax Officer (for short the CTO) demanding from the Company general sales tax, along with interest and penalty, for the tax period April 202....

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....ering the facts and legal submissions raised by the Company, through the impugned order dated 18.02.2025, the CTO raised the impugned demand from the Company. The detailed pleas and the law cited by the Company were rejected by the CTO through the following observation:- "non-satisfactory reply to DRC-01" 4. A perusal of the impugned order reveals that the facts and legal submissions r....

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....ctness of the order appealed or petitioned against. 6. The afore observations of ours also find its backing under Section 75 (6) of the CGST Act which provides as follows:- "Section 75 General provisions relating to determination of tax:- (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision." 7. In the light of the above, the ....

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....5 M/s Singla Traders Vs. State of Punjab and others, can be usefully referred to:- "6. It would be relevant to reproduce Section 75(4) of the Central GST Act. The same is reproduced as under:- "Section 75 General provisions relating to determination of tax:- (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable w....