Desk of CA. Praveen Sharma – 967 Series (CAPS)

Delhi High Court in the case of Power Line Air Express

In this case, a courier service provider received summons from the GST department seeking details of transactions for multiple years. The taxpayer submitted all required documents and explanations.

Later, a show cause notice was issued alleging short payment of GST, and a demand of around ?3 crore was raised. The taxpayer filed a detailed reply with invoices and records and also requested certain documents relied upon by the department, stating that these were not properly provided.

Despite this, the department passed an order confirming the full demand.

The taxpayer approached the High Court claiming lack of proper opportunity, non-supply of documents, and incorrect valuation.

The Court held that issues relating to valuation, verification of documents, and factual disputes should be examined by the appellate authority. It also observed that when an effective appeal remedy is available, writ jurisdiction should not be invoked directly.

Accordingly, the petition was dismissed with liberty to file an appeal as per law.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS