https://www.taxtmi.com/caselaws?id=753381 Delhi HC set aside demand order under s. 73 CGST Act for violating natural justice principles. Court found Proper Officer failed to consider petitioner's detailed reply with supporting documents including invoices, ledger accounts, and bank statements. Officer erroneously concluded no reply was filed and passed cryptic order without examining merits or seeking clarifications. HC remitted show cause notices to Proper Officer for re-adjudication, directing fresh opportunity for petitioner to respond. Petition disposed through remand. en-us Mon, 27 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753381 Delhi HC set aside demand order under s. 73 CGST Act for violating natural justice principles. Court found Proper Officer failed to consider petitioner's detailed reply with supporting documents including invoices, ledger accounts, and bank statements. Officer erroneously concluded no reply was filed and passed cryptic order without examining merits or seeking clarifications. HC remitted show cause notices to Proper Officer for re-adjudication, directing fresh opportunity for petitioner to respond. Petition disposed through remand. Case-Laws GST Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753381