GST Proper Officer had to Consider Reply on Merits and then Form an opinion: Delhi HC quashes Demand Order [Read Order]

The Proper Officer had to at least consider the reply on merits and then form an opinion
By Aiswarya Krishnadas - On April 10, 2024 11:01 am - 2 mins read
GST Proper Officer Merits - Delhi Hc - Demand Order - TAXSCAN

The Delhi High Court, while quashing the Goods and Services Tax ( GST ) demand order stating that the Proper officers must consider reply on merits and form an opinion. The Petitioner impugned order, whereby the impugned Show Cause Notice ( SCN ) dated 23.09.2023, proposing a demand of Rs. 5,17,43,004.00 against the Petitioner has…

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