https://www.taxtmi.com/caselaws?id=756808 An adjudicatory order confirming demand under the Delhi GST and CGST Acts must show consideration of the taxpayer's defence before demand is confirmed. Here, the order only described the reply as unsatisfactory and did not deal with the contention that the suppliers had filed returns showing tax payment or that retrospective cancellation of their registrations did not, by itself, establish non-payment. The record also indicated that no personal hearing had been selected, and the grievance was that the system did not permit that option. The High Court set aside the demand order and remanded the matter for fresh adjudication after granting a personal hearing. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756808 An adjudicatory order confirming demand under the Delhi GST and CGST Acts must show consideration of the taxpayer's defence before demand is confirmed. Here, the order only described the reply as unsatisfactory and did not deal with the contention that the suppliers had filed returns showing tax payment or that retrospective cancellation of their registrations did not, by itself, establish non-payment. The record also indicated that no personal hearing had been selected, and the grievance was that the system did not permit that option. The High Court set aside the demand order and remanded the matter for fresh adjudication after granting a personal hearing. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756808