Zak Advisors Private Limited v. Sales Tax Officer, New Delhi

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11587/2024 & CM APPL. 48170/2024 ZAK ADVISORS PRIVATE LIMITED .....Petitioner Through:

Mr. Sparsh Bhargava, Ms.

Ishita Farsaiya and Ms.

Vanshika Taneja, Advs.

versus SALES TAX OFFICER, NEW DELHI .....Respondent Through:

Mr. Udit Malik, ASC (Civil) (GNCTD)

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 04.10.2024 1.

The writ petitioner is aggrieved by the order dated 7 December 2023 in terms of which a tax demand for the period July 2017 to March 2018 has come to be framed by the respondent. 2.

The aforesaid demand was preceded by the issuance of a Show Cause Notice ["SCN"] dated 18 September 2023. As we peruse the said SCN, it is ex-facie apparent that it fails to ascribe or recite any reason basis which the proposed demand was created. The final order suffers from an identical absence of any reasoning being proffered in support of the demand which ultimately came to be raised. 3.

Although Mr. Malik, learned counsel appearing for the respondent draws our attention to the communication dated 31 August 2023 and which according to learned counsel had preceded the issuance of the SCN, we find ourselves unable to sustain the passing of the final order in light of what stands recorded hereinabove. 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 09/10/2024 at 14:49:28

4.

We, consequently, allow the present writ petition and quash the impugned order dated 7 December 2023.

5.

We, however, accord liberty to the respondent to draw proceedings afresh and in accordance with law. All rights and contentions of respective parties on merits are kept open. YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

OCTOBER 4, 2024/ns 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 09/10/2024 at 14:49:28