https://www.taxtmi.com/caselaws?id=758355 A challenge to a CGST/DGST Section 73 assessment focused on the validity of the special audit process under Section 66, limitation, and the notification issued under Section 168A. The petition also argued that the impugned order was unreasoned because it did not address the reply to the show cause notice and merely stated that the reply was unsatisfactory. At the interim stage, the Delhi HC recorded a prima facie view that the order had not dealt with the contentious issues or the reply, and the impugned order was stayed until the next hearing. en-us Thu, 18 Jul 2024 00:00:00 +0530 Sat, 10 May 2025 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758355 A challenge to a CGST/DGST Section 73 assessment focused on the validity of the special audit process under Section 66, limitation, and the notification issued under Section 168A. The petition also argued that the impugned order was unreasoned because it did not address the reply to the show cause notice and merely stated that the reply was unsatisfactory. At the interim stage, the Delhi HC recorded a prima facie view that the order had not dealt with the contentious issues or the reply, and the impugned order was stayed until the next hearing. Case-Laws GST Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758355