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    <title>2024 (6) TMI 118 - DELHI HIGH COURT</title>
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    <description>HC reviewed a GST demand order challenging an assessment under Section 73 of CGST Act. The court found the original order cryptic and insufficiently reasoned, despite the petitioner providing detailed documentary evidence. HC set aside the order, remanded the matter to the Proper Officer for re-adjudication, and granted the petitioner 30 days to file a supplementary reply. The court explicitly reserved all substantive rights of both parties and directed a fresh, reasoned assessment.</description>
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      <title>2024 (6) TMI 118 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=753511</link>
      <description>HC reviewed a GST demand order challenging an assessment under Section 73 of CGST Act. The court found the original order cryptic and insufficiently reasoned, despite the petitioner providing detailed documentary evidence. HC set aside the order, remanded the matter to the Proper Officer for re-adjudication, and granted the petitioner 30 days to file a supplementary reply. The court explicitly reserved all substantive rights of both parties and directed a fresh, reasoned assessment.</description>
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