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GST - Highlights / Catch Notes

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The Delhi High Court found a violation of natural justice ...


Cryptic order u/s 73 of CGST Act, 2017 set aside for violation of natural justice. Remitted back for fresh order.

Case Laws     GST

May 27, 2024

The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.

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