Home GST Delhi HC Quashes GST Order Against Federal Bank as No Opportunity Given to Reply SCN

Delhi HC Quashes GST Order Against Federal Bank as No Opportunity Given to Reply SCN

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Delhi HC Quashes GST Order Against Federal Bank as No Opportunity Given to Reply SCN
Delhi High Court's Order for Federal Bank Ltd.

The Delhi Excessive Courtroom put aside the order and Present Trigger Discover regarding Federal Financial institution Ltd alleging an unlawful Enter Tax Credit score ( ITC ) Declare.

The Items and Service Tax (GST) order was issued with out furnishing adequate probability to reply the SCN. order dated 27.12.2023, whereby the SCN on 23.09.2023, providing a requirement in opposition to the applicant has been confirmed. Underneath Part 73 of the Central Items and Providers Tax Act, 2017 the order has been handed.

Senior Counsel for the petitioner furnished that discover was issued dated 24.12.2023 at 20:39, fixing a listening to date on 26.12.2023 at 11:30 AM in Delhi Excessive Courtroom. He supplies that 25.12.2023 was a Christmas vacation and, time was much less for the applicant to take directions from its head workplace and seem for listening to.

In a really cryptic manner, the impugned order on 27.12.2023 was handed with out offering any motive and it simply mentions that “reply is just not clear and passable”.

Within the present trigger discover the division has supplied explicit details about the alleged below declaration of the output tax, extra declare ITC, below declaration of ineligible ITC, and Enter Tax Credit score declare from cancelled sellers, return defaulters, and tax non-payers. To the expressed SCN, an in depth reply was supplied through the applicant offering full disclosures below every of the authorities.

Recording the narration of the impugned order data that the reply uploaded through the assessee is just not full and never duly assisted through adequate paperwork incapable of clarifying the issues and the right officer has the concept that the reply is unclear.

The Courtroom noticed that “In case the Correct Officer was of the view that reply is incomplete and additional particulars have been required, the identical may have been sought from the petitioner, nevertheless, the document doesn’t mirror that any such alternative was given to the petitioner to make clear its reply or furnish additional paperwork/particulars.”

Learn Additionally:- Delhi HC Directs Authority to Cancel GSTIN from Software Date, Submit Obligatory Paperwork

As per the court docket, sufficient probability has been allotted to the applicant for defending the SCN through the listening to methodology. The division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja whereas allowing the petition remitted the case to the Correct Officer for readjudication. The impugned order and present trigger discover was put aside.

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