2024 (9) TMI 1349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondents Through: Mr Avishkar Singhvi, ASC and Mr Naved Ahmed Advocate for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 24.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the State Goods and Services Tax Act, 2017 (hereafter the SGS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It appears that said contention has not been examined by the adjudicating authority as the impugned order does not reflect any such consideration. 5. Mr Singhvi, the learned counsel for the respondents states, on instructions, that the impugned order be set aside and the matter be remanded to the adjudicating authority to decide afresh. 6. In view of the above, the impugned order is set aside.....