R L Enterprises v. Commissioner State Goods and Services Tax Delhi & Anr.
Case brief
What is this about?
The Delhi High Court set aside the impugned order under Section 73 of the CGST Act for failing to examine the petitioner's claims. The matter was remanded to the adjudicating authority to decide afresh after affording the petitioner an opportunity of being heard.
What did the court decide?
Impugned order set aside and matter remanded to the adjudicating authority to decide afresh after affording the petitioner an opportunity of being heard.