GST Proper Officer’s Disregard for Taxpayer’s Reply ex-facie shows non-application of Mind: Delhi HC sets aside Demand Order [Read Order]

If the Proper Officer was of the view that any further details were required, the same could have been specifically sought from the Petitioner- bench
By Navasree A.M - On May 10, 2024 10:06 am - 3 mins read
GST - Goods and Services Tax - delhi high court - Taxpayer’s Reply - ex-facie - taxpayer's response - SCN - Delhi HC sets aside Demand Order - taxscan

In a recent ruling, the Delhi High Court overturned a demand order, citing the failure of the Goods and Services Tax (GST) proper officer to consider the taxpayer’s response, thus indicating a lack of due diligence. The bench of Justices Sanjeev Sachdeva and Ravinder Dudeja observed that “Despite the fact that petitioner has filed a…

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