HC Remanded Matter as No Annexure Was Supplied to Assessee Though SCN Stated That Working of Excess ITC Was Appended

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  • Last Updated on 18 June, 2024

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Show Cause notice

Case Details: Shree Padma Industries v. Union of India - [2024] 163 taxmann.com 31 (Delhi)

Judiciary and Counsel Details

  • Sanjeev Sachdeva & Ravinder Dudeja, JJ.
  • Pulkit Verma, Vibhu Gupta & Peyush Pruthi, Advs. for the Petitioner.
  • Rajeev Aggarwal, ASC, Prateek Badhwar, Ms Shaguftha H. Badhwar & Ms Samridhi Vats, Advs. for the Respondent.

Facts of the Case

The department issued a show cause notice (SCN) to the petitioner and stated that working of excess ITC was appended to notice as annexure B. The petitioner approached the authority and requested to provide tabular chart annexed and further to activate GST portal to enable petitioner to file reply to SCN. However, the impugned order was passed and demand and penalty was raised against petitioner. It filed writ petition against the demand and penalty and contended that there was no annexure B as stated in the SCN.

High Court Held

The Honorable High Court noted that the only reason for passing impugned order was that petitioner had not filed reply to SCN. The Court also noted that neither annexure B was supplied nor petitioner was informed that there was no annexure B. Therefore, the Court held that one opportunity was needed to be granted to petitioner to respond to SCN and accordingly impugned order was liable to be set aside.

The Court also directed petitioner to file a further reply to the notice within two weeks and proper officer shall re-adjudicate SCN after giving an opportunity of personal hearing to the petitioner and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75 (3) of the Act.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied