https://www.taxtmi.com/caselaws?id=451191 The HC remitted the matter to the Proper Officer for re-adjudication, finding the impugned order under Section 73 of the CGST Act unsustainable due to failure to consider the petitioner's detailed reply. The Court directed the Proper Officer to specify required documents, allow a personal hearing, and issue a fresh order. The challenge to Notification No. 9 of 2023 remains open, and the petition was disposed of without addressing the merits of the parties' contentions. en-us Wed, 13 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451191 The HC remitted the matter to the Proper Officer for re-adjudication, finding the impugned order under Section 73 of the CGST Act unsustainable due to failure to consider the petitioner's detailed reply. The Court directed the Proper Officer to specify required documents, allow a personal hearing, and issue a fresh order. The challenge to Notification No. 9 of 2023 remains open, and the petition was disposed of without addressing the merits of the parties' contentions. Case-Laws VAT and Sales Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451191