Partly allowed
M/S Aaa Impex v. Commissioner of State GST and Vat Department of Trade and Taxes
Delhi HCW.P.(C)/12190/2024
Case brief
AI extract
What is this about?
The Court set aside an unsigned GST demand order under Section 73 of the CGST Act. The petition, challenging the validity of the unsigned order and Show Cause Notice, was disposed of by remanding the matter to the adjudicating authority for afresh consideration. The respondent conceded that the order should be set aside.
What did the court decide?
Impugned order set aside; matter remanded to adjudicating authority for consideration afresh with a speaking order and hearing opportunity.