Delhi HC set aside GST order as it was bereft of any reasoning

Aarem Trad Ex Private Limited Vs Sales Tax Officer & Anr. (Delhi High Court) The Delhi High Court recently addressed a case where Aarem Trad Ex Private Limited contested an order concluding proceedings under Section 73 of the Central Goods and Service Tax Act 2017. The demand was based on an alleged error in claiming Integrated GST credit instead of CGST and SGST credit, attributed to a bona fide clerical mistake. In the petition, Aarem Trad Ex Private Limited argued that the claimed Integrated GST credit was an inadvertent clerical error and that the correct credits were CGST and SGST. Th...