Allowed
Worlds Window Exim Private Limited v. Commissioner of State Tax Delhi & Anr.
Delhi HCW.P.(C)/12386/2024
Case brief
AI extract
What is this about?
The Delhi High Court allowed a writ petition challenging an order under Section 74 CGST Act. The court set aside the impugned order as it was ex facie unreasoned and failed to address the petitioner's contentions. The matter was remanded to the Adjudicating Authority to pass a speaking order after providing an opportunity of hearing.
What did the court decide?
The impugned order dated 28.12.2023 passed under Section 74 of the CGST Act/dGST Act is set aside. The matter is remanded to the Adjudicating Authority to consider afresh and pass a speaking order.