𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝘀𝗲𝘁𝘀 𝗮𝘀𝗶𝗱𝗲 𝗚𝗦𝗧 𝗱𝗲𝗺𝗮𝗻𝗱 𝗱𝘂𝗲 𝘁𝗼 𝗻𝗼𝗻-𝗰𝗼𝗻𝘀𝗶𝗱𝗲𝗿𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗱𝗲𝘁𝗮𝗶𝗹𝗲𝗱 𝗿𝗲𝗽𝗹𝗶𝗲𝘀 𝗯𝘆 𝘁𝗵𝗲 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿.

Facts of the Case 📅: • 02.12.2023: Show Cause Notice (SCN) issued proposing a demand of ₹3,11,54,338/- against the Petitioner.

• 15.12.2023: Petitioner filed a detailed reply to the SCN. • 04.03.2024: Reminder notice issued to the Petitioner. • 02.04.2024: Petitioner replied to the reminder notice.

• 29.04.2024: Impugned order passed under Section 73 of the Central Goods and Services Tax Act, 2017, disregarding the Petitioner’s detailed replies and creating a demand including penalty.

Issue ❓: • Whether the impugned order dated 29.04.2024 is sustainable given that it allegedly ignored the detailed reply submitted by the Petitioner.

Ground of Appeal by the Petitioner 📜: • The Petitioner argued that their detailed reply dated 15.12.2023 was not considered and that the impugned order was cryptic and failed to address the issues raised and documents submitted by the Petitioner.

Respondent's Argument 💼: The Respondent maintained that the Petitioner had submitted incomplete supporting documents on the GST Portal, justifying the issuance of the demand under DRC-07.

Precedent Analysis ⚖️: • The court emphasized the necessity for the Proper Officer to consider the replies on their merits and seek further details if required before forming an opinion. This aligns with the principles of natural justice and proper adjudication.

Court Judgment 🏛️: High Court set aside the order from 29.04.2024, sending the Show Cause Notice back to the Proper Officer for re-adjudication.

The Petitioner has 30 days to reply further, and the Proper Officer must offer a personal hearing and issue a new detailed order.

Title: Oriental Trimex Export Pvt. Ltd. vs. Commissioner of Delhi Goods and Services Tax Court: Delhi High Court Citation: W.P.(C) 8019/2024 and CM Appl. 32988/2024 Dated: 29-May-2024

Impact Analysis of this Judgment 🌐: • This judgment reinforces the importance of considering detailed replies and supporting documents before passing orders in GST cases.