https://www.taxtmi.com/caselaws?id=763707 The Delhi HC set aside an order passed by the Sales Tax Officer under Section 168-A of the Central GST Act, 2017 and Delhi GST Act, 2017 regarding incorrect tax liability declaration in GSTR-09 returns. The court found the impugned order suffered from complete non-application of mind, failed to consider petitioner's contentions in response to show cause notice, and lacked reasoning. Following precedents in similar cases involving identical defective orders by the same officer, the HC held the order untenable due to violation of natural justice principles and remanded the matter for fresh consideration of the show cause notice and petitioner's reply. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 07 Jul 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763707 The Delhi HC set aside an order passed by the Sales Tax Officer under Section 168-A of the Central GST Act, 2017 and Delhi GST Act, 2017 regarding incorrect tax liability declaration in GSTR-09 returns. The court found the impugned order suffered from complete non-application of mind, failed to consider petitioner's contentions in response to show cause notice, and lacked reasoning. Following precedents in similar cases involving identical defective orders by the same officer, the HC held the order untenable due to violation of natural justice principles and remanded the matter for fresh consideration of the show cause notice and petitioner's reply. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763707