GST Proper Officer Fails to Consider Taxpayer’s Detailed Reply: Delhi HC directs Re-adjudication [Read Order]

Delhi High Court remitted the case to the proper officer for re-adjudication of the Show Cause Notice under Section 73 of the CGST Act due to the failure to consider the taxpayer’s detailed reply
GST - Delhi High Court - Taxpayers Detailed Reply - Readjudication - TAXSCAN

In a major ruling the Delhi High Court has directed re-adjudication after the Goods and Service Tax ( GST ) Proper Officer failed to consider the taxpayer’s detailed reply. The Petitioner impugned Notification No. 9 of 2023 dated 31.03.2023 whereby the limitation period for exercise of power under Section 73 of the Central Goods and…

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