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RETROVIS FASHION PVT. LTD. vs. SALES TAX OFFICER CLASS II / AVATO
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Mukesh Chand
Keshav Rai
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

RETROVIS FASHION PVT. LTD.
Respondent SALES TAX OFFICER CLASS II / AVATO
Court Delhi High Court
State

Delhi

Date Jul 30, 2024
Order No.

W. P. (C) 9034/2024

Citation

2024(7) TAXREPLY 10423
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel appearing on behalf of the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.04.2024 (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), whereby the demand of ₹2,33,46,912/- (Two crores Thirty Three lakh Forty Six thousand Nine hundred and Twelve rupees only) including interest and penalty was confirmed. 4. The impugned order was passed pursuant to a Show Cause Notice dated 27.12.2023 (hereafter the SCN). It is the petitioner’s case that it had not received the SCN and therefore, was unable to respond to the same. The reasons explained by the petitioner for non-receipt of the SCN are summarised as under : i. that the authorized signatory as per GST portal died on 16.11.2020 due to c....

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