GST Proper Officer Must Evaluate Replies before forming opinion: Delhi HC

Shri Krishna Industries Vs Commissioner Delhi Goods And Service Tax And Others (Delhi High Court) Introduction: The case of Shri Krishna Industries versus Commissioner Delhi Goods and Service Tax and Others, adjudicated by the Delhi High Court, pertains to the proper evaluation of replies by GST officers before forming opinions in demand cases under the Central Goods and Services Tax Act, 2017. Detailed Analysis: The petitioner challenged an order dated 12.2023, which disposed of a Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner amounting to Rs. 51,64,782.00, incl...