2025 (9) TMI 1690

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....February, 2025 passed by the Respondent No. 1 - Assistant Commissioner, Shahdara Division, CGST, Delhi East Commissionerate. Vide the impugned order a demand to the tune of Rs. 28,86,238/- has been confirmed against the Petitioner in respect of Tax Period April 2020 to March, 2021. 3. The brief facts of the case are that the Petitioner Company is stated to have registered with the GST Department in Delhi, having received the GST Registration with effect from 1st July, 2017. On 25th November, 2024 a show cause notice was issued by the Respondent No. 1 raising a demand of Rs. 25,99,696/- on the ground of excess availment of Input Tax Credit. The said notice fixed the last date of reply as 25th December, 2024. However, no date for personal ....

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....yagi, ld. Senior Standing Counsel for the CGST Department had submitted that the show cause notice and the personal hearing notices had been served both through e-mail and registered posts, and there was no reply nor any attendance of the personal hearing. The ld. SSC had sought time to seek instructions as to whether the registered post notices and the e-mails have been bounced back or not. Considering the submissions of the parties, the Court had directed as under: "7. At the prima facie stage this Court is of the opinion that this may be a case where the matter deserves to be remanded back to the adjudicating officer if the Petitioner is able to satisfy that he did not receive either the registered post notices or the notices th....