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    <title>2024 (12) TMI 874 - DELHI HIGH COURT</title>
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    <description>Delhi HC quashed an order by Assistant Commissioner, DGST that discarded petitioner&#039;s reply to show-cause notice without reasons. The court held the impugned order lacked application of mind and violated natural justice principles. Show-cause notices imposing additional liabilities and penalties must be decided on merits, not in cavalier manner. Challenge to validity of various GST notifications under Section 168A CGST Act kept open for fresh consideration if needed. Petition disposed.</description>
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      <description>Delhi HC quashed an order by Assistant Commissioner, DGST that discarded petitioner&#039;s reply to show-cause notice without reasons. The court held the impugned order lacked application of mind and violated natural justice principles. Show-cause notices imposing additional liabilities and penalties must be decided on merits, not in cavalier manner. Challenge to validity of various GST notifications under Section 168A CGST Act kept open for fresh consideration if needed. Petition disposed.</description>
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