Sabyasachi Calcutta Llp v. Assistant Commissioner, Ward 206, Zone 11,Delhi And ORS

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11140/2024 CM APPL.

46036/2024 CM APPL.

46037/2024(Exemption) SABYASACHI CALCUTTA LLP .....Petitioner Through:

Mr. Rajeev Kumar Agarwal and Mr.

R. Satish Kumar, Advs.

versus ASSISTANT COMMISSIONER, WARD 206, ZONE 11,DELHI AND ORS .....Respondents Through:

Mr. Karn Bhardwaj, ASC, GNCTD along with Mr. Shuham Singh, Mr.

Rajat Gaba and Mr. Saurabh Dahiya, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 12.08.2024 1.

Issue notice.

2.

Learned counsel for the respondents accepts notice. 3.

The petitioner has filed the present petition impugning an order dated 20.04.2024, passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act)/Delhi Goods and Services Tax Act, 2017 (DGST Act) for the tax period April, 2018 to March, 2019. 4.

The impugned order confirms the demand of ₹10,23,20,333/- (inclusive of interest and penalty).

5.

The impugned order was passed pursuant to the Show Cause Notice (hereafter SCN) dated 09.12.2023. The petitioner had responded to the said SCN by filing replies dated 19.01.2024 and 22.01.2024. Thereafter the petitioner was also afforded an opportunity to be heard. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/08/2024 at 11:59:59

6.

Concededly, respondent no.2, who has passed the impugned order, had not heard the petitioner. The hearing was held before another officer. 7.

In view of the above, it is the petitioner's contention that the impugned order has been passed without hearing the petitioner. 8.

The aforesaid contention is merited. The impugned order is accordingly set aside and the matter is remanded to the adjudicating authority to consider afresh, after affording the petitioner an opportunity of hearing.

9.

The petition is allowed in the aforesaid terms. 10.

All pending applications also stand disposed of. VIBHU BAKHRU, J SACHIN DATTA, J AUGUST 12, 2024/cl The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/08/2024 at 11:59:59