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	Blog Categories All Custom Laws (6) GST Laws (43) GST Knowledge > GST Laws Professional Update Category: GST Laws, Posted on: 23/09/2024 , Posted By: CA SHIKHAR GARG Visitor Count:39 Professional Update (Goods and Service Tax Case laws) D.B. Civil Writ 52574/2024 (Del HC) Sadhna Kohli vs Sales Tax officer Class II, AVATO Ward 80 & Anr. Ratio Decidendi The show cause notice u/s 73 of the CGST should be appearing on the “View Notice and Order tab” GST portal. If the SCN is not appearing or accessible on this tab, then opportunity should be provided to the petitioner (taxpayer). Facts Petitioner impugns order u/s 73 of the CGST Act dated 15.12.2023 of the CGST Act. The petitioner prays for providing one more opportunity for the being heard before the order u/s 73 of the CGST is being passed. The contention of the petitioner is that the SCN is being issued under the head of “additional notice and order” and the petitioner has no occasion of access the same. Issue Whether the proper officer issue SCN on “Additional Notice and Order” tab. Held. Delhi High Court has held that issue is not a res integra. The same is covered by the aforesaid issue is covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Limited v. Union of India & Ors.: Neutral Citation No.2024:DHC:4108-DB as well as Kamla Vohra v. Sales Tax Officer Class II: Neutral Citation No.2024:DHC:5108- DB. In view of the above, the present petition is allowed. The impugned order is set aside. The petitioner may file a reply to the SCN along with all relevant documents relied upon by her within a period of two weeks from date. The adjudicating authority shall consider the same and pass an appropriate order after affording the petitioner an opportunity to be heard The high court remanded the issue back to the GST authority for providing a fresh SCN for proposing to cancel the GST registration with retrospective effect. High court sets aside the impugned order and the order to pass a fresh Show cause notice after providing an opportunity of being heard to the petitioner. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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