Ajay Somani v. Department Of Trade And Taxes & ORS.

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12319/2024 AJAY SOMANI .....Petitioner Through:

Mr. Vishnu Langawat and Mr. Vishal Bhatnagar, Advs.

versus DEPARTMENT OF TRADE AND TAXES & ORS......Respondents Through:

Mr. Rajeev Aggarwal, ASC and Mr.

Shubham Goel, Mr. Mayank Kamra, Advs.

Mr. Brijesh Yadav, SPC along with Ms. Nikita and Mr. Sandeep Yadav, Advs. for R-3/UOI.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA % 04.09.2024

O R D E R

1.

Issue notice.

2.

The learned counsel accepts notice on behalf of the respondents. 3.

The petitioner has filed the present petition inter-alia impugning an order dated 23.12.2023 (hereafter the impugned order), passed by the adjudicating authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act)/Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act). In terms of the impugned order, a demand of Rs.12,58,080.60 has been raised including interest and penalty in respect of financial year 2017-2018. The impugned order was passed pursuant to a Show Cause Notice dated 24.09.2023 (hereafter the SCN). 4.

It was the petitioner's case that his GST registration was cancelled pursuant to his application dated 07.10.2022. The petitioner was not carrying 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 12/09/2024 at 12:23:19

on his business and therefore had no occasion to examine the GST portal. The petitioner also submits that the SCN was not issued by any other mode and therefore, he did not receive the same.

5.

In the given circumstances, we consider it apposite to set aside the impugned order and grant another opportunity to the petitioner to respond to the SCN.

6.

The petitioner may file his response to the SCN along with all the documents relied upon, within a period of two weeks from date. 7.

In the event the petitioner does so, we request the adjudicating authority to consider the same and pass an appropriate order as expeditiously as possible.

8.

The petition stands disposed of in the aforesaid terms. VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 04, 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 12/09/2024 at 12:23:19