Delhi HC Invalidates GST Order for Lack of Consideration of Petitioner’s Reply

RPJ Polymers Vs Union Of India & Ors (Delhi High Court) RPJ Polymers, the petitioner, challenged an order dated 28.12.2023 issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), by which a Show Cause Notice (SCN) dated 24.09.2023 proposing a demand of Rs. 1,38,12,142.00 against RPJ Polymers was disposed of and a demand including penalty was raised. The petitioner argued that they had submitted a detailed reply on 24.10.2023, but the impugned order did not take into consideration their reply and was cryptic in nature. The Show Cause Notice outlined two main issu...