Non-Application of Mind by Proper Officer to Reply submitted: Delhi HC quashes Order passed u/s 73 of CGST Act [Read Order]

Delhi HC quashes an order passed under Section 73 of the CGST Act as there was non- application of mind by Proper Officer to reply submitted

By Kalyani B. Nair - On March 9, 2024 3:02 pm - 2 mins read

Delhi High Court - Delhi HC - Section 73 Of CGST Act - CGST Act - GST legal challenges in India - Delhi HC quashes CGST order - Taxscan

The Delhi High Court quashed an order passed under Section 73 of the Central Goods and Service Tax Act, 2017 ( CGST Act ) as there was non-application of mind by the Proper Officer to reply submitted. The Petitioner impugned the order, whereby the impugned Show Cause Notice, proposing a demand against the petitioner has…

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