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HT MEDIA LIMITED vs. UNION OF INDIA & OTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Bharat Raichandani
Deepak Kumar Khokhar
Res. Counsel
Siddharth Khatana
Satyakam
Anushree Narain

Petitioner / Applicant

HT MEDIA LIMITED

Respondent UNION OF INDIA & OTHER
Court Delhi High Court
State

Delhi

Date Jul 11, 2023
Order No.

W.P.(C) 8787/2023 & CM APPL. 33163/2023

Citation

2023(7) TAXREPLY 7599

Original Order
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ORDER

VIBHU BAKHU, J. 1. The petitioner has filed the present petition impugning an order dated 03.04.2023 (hereafter ‘impugned order’) passed by respondent No. 2. 2. The petitioner also impugns the Show Cause Notice dated 01.08.2022 (hereafter ‘impugned Show Cause Notice’) issued under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter ‘the Act’). 3. It is material to note that the impugned Show Cause Notice alleges that “tax has not been paid or short paid or refund has been released erroneously or input tax credit has been wrongly availed”, but does not disclose any detailed reasons for proposing the demand. 4. In terms of the impugned notice, the petitioner was to submit its reply by 01.09.2022 and was also informed of a personal hearing scheduled on 19.08.2022 at 11:00 a.m. 5. As apparent from the face of the impugned Show Cause Notice, the same did not clearly specify grounds on which a demand was p....

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