The Court set aside the matter and remitted it to the proper officer for re-adjudication of the show cause notice issued under Section 73 of the GST Act
The Delhi High Court directed re-adjudication of the Show Cause Notice under section 73 of the Goods and Service Tax Act, 2017, since the order demanding Goods and Services Tax ( GST ) was passed without considering the reply of the assessee. It was observed that the proper officer merely held that no proper reply/explanation…
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