TaxTMI 
TaxTMI 
2025 (6) TMI 172
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....rabh 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 2020 to March 2021. 2. The facts, in brief, ....
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....y 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 raised by the Company, have not being dealt with by the....
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....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 impugned order is not only liable to be set aside on account of being be....
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....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 with tax or penalty, or where any adverse decision is contemplated against such person." 7. A perusal o....