The court observed that the proper Officer had to at least consider the reply on merits and then form an opinion
The Delhi High Court set aside the cancellation of GST retrospectively in the absence of a reply to an opportunity to hear under section 75(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) granted through the GST portal. M/S. Vishal Chem, the petitioner challenged the order whereby the impugned Show Cause Notice…
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