GST Proper Officer Required to Consider Reply on Merits before Forming Opinion: Delhi HC [Read Order]

No proper reply/explanation has been received, Proper Officer must consider the petitioner's reply on its merits before forming an opinion
Delhi High Court - GST - Goods and Service Tax - GST cases - Opinion formation process - taxscan

In a recent ruling, the Delhi High Court emphasized the importance of due consideration of petitioner responses by Goods and Service Tax ( GST ) Proper Officers before forming opinions. The court directed the officer to intimate the petitioner about any required details or documents and ensure their fair assessment. The case pertained to an…

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