Sanjay Maheshwari vs. Union Of INDIA & Ors.

W.P.(C)/16914/2024HC DelhiGSTCNR DLHC01089533202411 December 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA4 pages

For Petitioner: Mr. Nikhil Goyal, AdvFor Respondent: Ms. Sangita Malhotra, SPC for UOI with Ms. Pallavi Talwar, Adv. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R2-R4. Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-5

AI SummaryAllowed

Held

The Court found that the GST Officer failed to consider the petitioner's reply and did not provide reasoning for rejecting the contentions. Consequently, the impugned order was unsustainable.

Facts

The petitioner is challenging a final order passed by the GST Officer concluding Show Cause Notice proceedings. The order disallowed Input Tax Credit (ITC) based on the subsequent cancellation of supplier registrations and a mismatch between GSTR-3B and GSTR-01 disclosures.

Key Issues

Whether the GST Officer properly considered the petitioner's reply and provided reasoned grounds for disallowing ITC based on subsequent cancellation of supplier registrations and GSTR-3B/GSTR-01 mismatches.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16914/2024 and CM APPL. 71673/2024 (Stay) SANJAY MAHESHWARI .....Petitioner Through: Mr. Nikhil Goyal, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Sangita Malhotra, SPC for UOI with Ms. Pallavi Talwar, Adv. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R2-R4. Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-5. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

11.12.

2024 CM APPL. 71674/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16914/2024 and CM APPL. 71673/2024 (Stay)

The petitioner is aggrieved by the final order passed by the Goods and Services Tax [“GST”] Officer dated 27 August 2024, in terms of which the Show Cause Notice [“SCN”] proceedings have come to be concluded against the petitioner/assessee.

The GST Officer has while disposing of the said SCN proceedings observed as follows:- This is a digitally signed order. The authe

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