Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) &Anr. [W.P.(C) 6924/2022 dated January 19, 2023] set aside the order raising a demand of tax and penalty for release of the goods. Held that, neither the Show Cause Notice ("SCN") nor the order of demand stated the reasons for imposing the tax liability as well as penalty. Further, the payment made by the Petitioner for release of the goods was not voluntary. Remanded the matter back and directed the Revenue Department to issue a fresh SCN and pass an appropriate order after affording a reasonable opportunity to the Petitioner to be heard.
Citation :
W.P.(C) 6924/2022 dated January 19, 2023
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