Allowed
Chemrow India Private Limited through Its Director v. Commissioner of Delhi Goods and Service Tax and Others
Delhi HCW.P.(C)/6503/2024
Case brief
AI extract
What is this about?
The High Court set aside the demand order under Section 73 of the CGST Act. The impugned order was quashed because the Proper Officer failed to consider the petitioner's detailed reply on merits and did not provide an opportunity to clarify the response before confirming the demand. The matter is remitted for re-adjudication.
What did the court decide?
The impugned order dated 30.12.2023 is set aside. Show Cause Notice is remitted to the Proper Officer for re-adjudication within 30 days after giving an opportunity of personal hearing.