Delhi High Court - Orders
Vaibhav Jindal vs Sales Tax Officer on 18 December, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~5
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15599/2023 & CM APPL. 62408/2023, CM
APPL. 62409/2023
VAIBHAV JINDAL ..... Petitioner
Through: Mr. Abhimanu Jhamba,
Ms. Hatneimawi,
Mr. Shivam Prashar and
Ms. Thonpinao Thangal,
Advs.
versus
SALES TAX OFFICER ..... Respondent
Through: Mr. Rajeev Aggarwal,
ASC with Ms. Samridhi
Vats, Adv.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 18.12.2023
1. Issue notice.
2. The petitioner has filed the present petition, inter alia, challenging the Show Cause Notice dated 23.09.2023 (hereafter 'impugned show cause notice'), issued under Section 73 of the Central Goods and Services Act, 2017 (CGST Act), raising a demand in respect of the tax period July 2017 to March 2018.
3. The petitioner contends that the impugned show cause notice is clearly beyond the period of limitation as prescribed under Section 73 of the CGST Act.
4. In addition, the petitioner submits that the impugned show cause notice is not digitally signed.
5. He also contends that the impugned show cause notice was not communicated. The petitioner had discovered the same while This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/12/2023 at 00:36:06 filing his returns for the period November 2023.
6. Mr. Rajeev Aggarwal, learned Additional Standing Counsel appearing for the respondent, submits that the impugned show cause notice is within time in view of the Notification No. 9/2023 dated 31.03.2023 issued under Section 168(A) of the CGST Act.
7. He also points out that a petition (W.P.(C) 16075/2023) captioned MBL Infrastructure Limited v. Department of Trade and Taxes Government of NCT of Delhi, challenging the said Notification, is now listed on 12.02.2024.
8. In view of the above, we direct that the counter affidavit to the allegations made by the petitioner, be filed within the period of three weeks from today.
9. Rejoinder, if any, be filed before the next date of hearing.
10. List on 12.02.2024.
11. In the meanwhile, proceedings pursuant to the impugned Show Cause Notice shall continue, but no final orders be passed till the next date of hearing.
VIBHU BAKHRU, J AMIT MAHAJAN, J DECEMBER 18, 2023 'KDK' This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/12/2023 at 00:36:06