Gautam Thapar v. the Proper Officer GST
Case brief
What is this about?
The High Court quashed an order under Section 73 of the CGST Act, 2017, for being unreasoned and depicting no satisfaction with the taxpayer's reply. The proceedings were remitted to the authority to pass a reasoned and speaking order.
What did the court decide?
The writ petition allowed; the impugned Order-in-Original dated 27 August 2024 quashed; proceedings remitted to the authority to pass a reasoned order.