https://www.taxtmi.com/caselaws?id=751993 The court set aside the impugned order under Section 73 of the CGST Act, which demanded Rs. 17,89,56,282.00 from the petitioner, finding that the Proper Officer failed to consider the petitioner's detailed reply. The matter was remitted for re-adjudication, allowing the petitioner to submit a further reply within 30 days. The court did not comment on the merits of either party's contentions, emphasizing the need for the Proper Officer to adequately address and consider the petitioner's response before forming an opinion. en-us Wed, 24 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751993 The court set aside the impugned order under Section 73 of the CGST Act, which demanded Rs. 17,89,56,282.00 from the petitioner, finding that the Proper Officer failed to consider the petitioner's detailed reply. The matter was remitted for re-adjudication, allowing the petitioner to submit a further reply within 30 days. The court did not comment on the merits of either party's contentions, emphasizing the need for the Proper Officer to adequately address and consider the petitioner's response before forming an opinion. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751993