Failure to Consider Assessee’s Reply: Delhi HC Sets Aside Order for Re-adjudication

Pasricha Enterprises Through Its Proprietor Mr. Deepak Pasricha Vs Commissioner Delhi Goods And Services Tax and Ors. (Delhi High Court) Introduction: In a significant ruling, the Delhi High Court addressed the issue of due process in the adjudication of GST disputes. In the case of Pasricha Enterprises Through Its Proprietor Mr. Deepak Pasricha Vs Commissioner Delhi Goods And Services Tax and Ors., the court scrutinized the procedural fairness in handling responses to show cause notices under Section 73 of the Central Goods and Services Tax Act, 2017. This judgment sets a critical precedent f...