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TRENDZ vs. SALES TAX OFFICER CLASS II/AVATO, WARD 54 & OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Pulkit Verma
Vibhu Gupta
Peyush Pruthi
Res. Counsel
Abhishek Khanna
Ashish Khanna
Anurag Ojha

Petitioner / Applicant

TRENDZ

Respondent SALES TAX OFFICER CLASS II/AVATO, WARD 54 & OTHERS
Court Delhi High Court
State

Delhi

Date May 21, 2024
Order No.

W. P. (C) 6831/2024 & CM APPL. 28499/2024

Citation

2024(5) TAXREPLY 9756
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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023 whereby the impugned Show Cause Notice dated 29.09.2023 proposing a demand of Rs. 3,38,402.00/- against the petitioner has been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner could not file a reply because the petitioner has transferred the business to another entity which has an independent GST Number 07AAEFB3144N1ZF. He submits that petitioner did not access the portal since the business was closed and the GST registration stood cancelled w.e.f. 31.08.2021. 3. Perusal of the Show Cause Notice dated 29.09.2023 shows that the Department has raised issues under separate headings i.e., under declaration of output tax; excess claim of [Input Tax Credit] ITC and scrutiny of....

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