Remanded

Telecare Network India Private Limited v. Commissioner of Delhi GST & Ors.

Delhi HC17 Sept 2024W.P.(C)/12990/2024

Case brief

AI extract

What is this about?

The Court set aside an unreasoned tax demand order passed under Section 73 of the CGST/DGST Acts which failed to consider the petitioner's reply. The dispute was remanded to the adjudicating authority to proceed afresh, relying on a similar batch decision.

What did the court decide?

Impugned order set aside; matter remanded to adjudicating authority to decide afresh after hearing within six months.

Telecare Network India Private Limited Vs Commissioner of… — GST and Indirect Tax | Delhi HC (2024)

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$~65

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12990/2024 & CM APPL. 54115-116/2024 TELECARE NETWORK INDIA PRIVATE LIMITED

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.....Petitioner Through: Mr. Arif Ahmed Khan, Mr Amit Sharma, Mr Afroz Ahmed Mr Manoj Awasthi, and Ms Saima Khan, Advocates. versus COMMISSIONER OF DELHI GST & ORS.

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.....Respondents Through: Mr.Rajeev Aggarwal, ASC and Mr.Shubham Goel, Advocate for R1 and R2. Mr Harpreet Singh, SSC, Ms Suhani Mathur, and Mr Jatin Kumar Gaur, Advocates for R3.

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CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

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O R D E R

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% 17.09.2024

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Issue notice. The learned counsel for the respondents accepts notice.

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The petitioner impugns an order dated 31.12.2023 (hereafter the impugned order ) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act ) for the tax period from July 2017 to March 2018.

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The impugned order was passed on the last date of the period of limitation for passing such an order.

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It is apparent that the impugned order is unreasoned and does not consider the reply furnished by the petitioner to the show cause notice dated

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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 03/07/2025 at 20:28:01

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28.09.2023 pursuant to which the impugned order has been passed.

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The learned counsel for the respondents fairly submits that the issue is covered by the previous orders passed by this Court in the batch of matters [W.P.(C) 10591/2024 Khemka Aviation Private Limited v. Sales Tax Officer Class II/AVATO Ward 1 & Ors.] and other connected matters.

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He submits that the present petition be also disposed by accepting the statement made by the respondents in said petitions.

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Accordingly, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording the petitioner an opportunity to be heard. The adjudicating authority shall pass an appropriate order as expeditiously as possible and in any event within six months from date.

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The petition is disposed of in the aforesaid terms. Pending applications also stand disposed of.

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VIBHU BAKHRU, J

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SACHIN DATTA, J

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SEPTEMBER 17, 2024 M

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Click here to check corrigendum, if any

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This is a digitally signed order.

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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 03/07/2025 at 20:28:01

Telecare Network India Private Limited v. Commissioner of Delhi GST & Ors.

Case brief

What is this about?

What did the court decide?

Telecare Network India Private Limited v. Commissioner of Delhi GST & Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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