Delhi HC Invalidates Assessment Order for Non-Consideration of Reply; Orders Re-Adjudication

SPS Enterprises Vs Commissioner of Delhi Goods And Service Tax & Anr. (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court addressed the case of SPS Enterprises versus the Commissioner of Delhi Goods and Service Tax & Another. The court invalidated an assessment order passed under Section 73 of the Central Goods and Services Tax Act, 2017, due to the non-consideration of the petitioner’s reply and evidence. Analysis: The petitioner contested an order dated 29.12.2023, which proposed a demand of Rs. 5,46,288.00 against them under the Central Goods and Servic...