??Desk of CA. Praveen Sharma 675 Series (CAPS) DELHI HIGH COURT IN THE CASE OF Aditya Birla Fashion
CA. Praveen Sharma (Corporate Trainer)
Co-Founder @ The GST Mitra | Financial Modeling, Financial Analysis
1?? ???????? ???????????????? ?????????? – Petitioner challenged the GST order dated 29.04.2024 (Order Ref: ZD0704240668370) and the SCN dated 30.12.2023, citing violation of natural justice.
2?? ?????????????? ???? ?????????????????? – The GST order under Section 73 for FY 2018-19 was based on a special audit report highlighting discrepancies in turnover, tax liability, and ITC reconciliation. Despite a detailed reply, the Adjudicating Authority ignored the response and confirmed the demand without proper adjudication.
3?? ??????????’?? ???????????????????????? – The order was passed only to overcome limitation, without considering the petitioner’s reply, violating natural justice and statutory intent.
4?? ????????????????????’?? ?????????? – Admitted that the petitioner’s reply was not considered, and no hearing was given. Agreed to remand the case.
5?? ??????????’?? ???????????????? –
? Order dated 29.04.2024 quashed
? Case remanded for fresh adjudication
? Authorities directed to consider petitioner’s reply
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CA. Praveen Sharma