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Informative

Mere Allegation of Incomplete Supporting Documents on GST Portal: Delhi HC directs Re-Adjudication of SCN [Read Order]

Update / Judgement Date

09 Jun 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Delhi High Court ordered a re-adjudication of a GST Show Cause Notice (SCN) against the petitioner concerning incomplete supporting documents. The petitioner contested the demand of Rs. 3,11,54,338.00/- and the penalty imposed under Section 73 of the CGST Act, 2017. \r


Despite submitting detailed replies on 15.12.2023 and 02.04.2024, the impugned order ignored these submissions, simply stating incomplete documents were provided. Justices Sanjeev Sachdeva and Ravinder Dudeja noted the Proper Officer did not consider the petitioner's detailed reply on its merits. \r


Thus, the court set aside the impugned order dated 29.04.2024 and directed a re-adjudication of the SCN.