Abhay Kumar Singh vs. Goods And Service Tax Officer , Delhi Department Of Trade And Taxes & Anr.
Held
The High Court set aside the impugned demand order, subject to payment of costs, and remanded the matter to the Adjudicating Authority. It directed the petitioner to file a fresh reply to the SCN and be granted a personal hearing, leaving the challenge to the notifications' validity open pending the Supreme Court's decision.
Facts
The petitioner challenged a Show Cause Notice and a consequent demand order for the tax period April 2018-March 2019, claiming non-receipt of the SCN and denial of a fair hearing. The petition also challenged the vires of certain notifications extending limitation periods, an issue pending before the Supreme Court.
Key Issues
Whether the impugned demand order was valid given the petitioner's claim of not receiving the SCN and being denied a fair hearing. The broader issue of the vires of notifications extending limitation periods was noted as pending before the Supreme Court.
Sections Cited
Section 168A, Section 73, Section 16(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Prathiba M. Singh, J.
This hearing has been done through hybrid mode.
The Petitioner- M/s Abhay Kumar Singh has filed the present petition under Article 226 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 12th December, 2023 (hereinafter, ‘impugned SCN’) and consequent impugned demand order dated 2nd April, 2024 passed by the Sales Tax Officer Class II/AVATO Ward 84, Zone 7, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’).
Vide the impugned order, the total demand confirmed against the Petitioner is as follows: W.P.(C) 19590/2025 4. Additionally, the present pet
The judgment continues below.
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