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SARENS HEAVY LIFT INDIA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER DGST & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Pradeep Singh Rawat
Res. Counsel
Renu
Kamlesh Kumar Mishra
Shivani Verma

Petitioner / Applicant

SARENS HEAVY LIFT INDIA PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER DGST & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 4, 2024
Order No.

W. P. (C) 16300/2024

Citation

2024(12) TAXREPLY 12122
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ORDER

ORDER PER 1. The writ petitioner is aggrieved by the final order referable to Section 73 (9) of the Central Goods and Services Tax Act, 2017 [“Act”] which has come to be passed and in terms of which a Show Cause Notice [“SCN”] dated 30 May 2024 pertaining to the tax period April 2019 to March 2020 has come to be finalized. 2. From the record, we gather that on receipt of the aforesaid notice, the petitioner had furnished a detailed reply on 12 June 2024. However and on consideration thereof, all that the Assistant Commissioner has chosen to observe is as follows: - “In view of the above, as the taxpayer has failed to attend the personal hearing despite ample opportunity given and after having gone through the reply filed by the taxpayer in r/o each point no explanation could be given in want of personal hearing by the taxpayer till date. Since, the reply filed by the taxpayer is not comprehensible, conceivable, not perspicuous and is ambiguo....

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