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SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Puneet Agarwal
Prem Kandpal
Mansi Khurana
Res. Counsel
Tanveer Ahmed Ansari

Petitioner / Applicant

SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 21, 2024
Order No.

W. P. (C) 7351/2024

Citation

2024(5) TAXREPLY 9739
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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.04.2024, whereby Show Cause Notice dated 30.01.2024 has been disposed of. Petitioner also impugns the subject Show Cause Notice dated 30.01.2024. 2. Learned counsel for Petitioner submits that the Show Cause Notice refers to a special audit which was conducted. Petitioner is aggrieved by the manner in which the said audit has been conducted and the alleged satisfaction recorded by the Proper Officer to proceed further on the Audit Report. Petitioner also contends that the subject documents are unsigned by the Proper Officer and as such are also invalid and could not have been proceeded further. 3. Learned counsel further submits that the Proper Officer while adjudicating the Show Cause Notice has not even cared to look at the documents furnished by the Petitioner. He submits that the major ground against the Petitioner is that the Petitioner has availed excess Input Tax Credit. He submits that ....

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