Teneron Limited vs. Sale Tax Officer Class Ii/ Avato Goods And Service Tax & Anr.

W.P.(C)/769/2020HC DelhiGSTCNR DLHC01009247202022 January 2020Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages

For Petitioner: Mr.Prashant Shukla, Mr.rajesh Chibber and Mr.Tarun Chawla, AdvocatesFor Respondent: Mr.Bharat Gupta, Advocate for Mr.Shadan Farasat, ASC Mr.Anil, GST Officer and Ms.Rajni Vashist, LA

AI SummaryPartly Allowed

Held

The Court noted the vagueness of the show cause notice. The respondent GST Officer agreed to issue a fresh show cause notice with proper particulars, leading to the withdrawal of the impugned notice.

Facts

The petitioner challenged a show cause notice and demand for tax, interest, and penalty, arguing it was vague and lacked specific allegations. The notice did not clearly state the basis for the demand, such as non-payment, short payment, or erroneous refund/credit.

Key Issues

Whether the show cause notice issued under the GST Act was sufficiently specific and provided adequate grounds for the demand of tax, interest, and penalty.

Sections Cited

None explicitly mentioned as discussed in detail, but the context relates to show cause notices and demands under GST law.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 769/2020 & C.M. No. 2341/2020 TENERON LIMITED ..... Petitioner Through: Mr.Prashant Shukla, Mr.rajesh Chibber and Mr.Tarun Chawla, Advocates. versus SALE TAX OFFICER CLASS II/ AVATO GOODS AND SERVICE TAX & ANR. ..... Respondents Through: Mr.Bharat Gupta, Advocate for Mr.Shadan Farasat, ASC Mr.Anil, GST Officer and Ms.Rajni Vashist, LA CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 22.01.2020

Issue notice. Learned counsel for the respondents accepts notice.

We have heard learned counsels at the admission stage and in view of the order that we propose to pass, we do not consider it necessary to call for any reply. The petitioner has assailed the show cause notice issued to the petitioner dated 21.11.2019 and the demand of tax with interest and penalty of the same date. The grievance of the petitioner is that the impugned show cause notice is vague and does not, contain any specific allegation against the petitioner and does not discloses as to on what basis the respondents are claiming the amount as demanded. The counsel for the petitioner has drawn

our attention to the said notic

The judgment continues below.

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