No Opportunity granted to Clarify Reply Filed: Delhi HC directs Proper Officer to pass Orders u/s 75 (3) of CGST Act [Read Order]

Proper Officer had to at least consider the reply on merits and then form an opinion, Delhi HC thereby directed the Proper Officer to pass orders under Section 75(3) of CGST Act
Delhi HC - Proper Officer - us 75 (3) of CGST Act - TAXSCAN

The Delhi high Court directed the Proper Officer to pass orders under Section 75(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) as no opportunity was granted to the petitioner to clarify the reply filed by them. The petitioner impugned the order whereby the impugned Show Cause Notice proposing a demand of…

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