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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader