Demand order was set aside due to non-application of mind and non-consideration of assessee reply

Holy Land Marketing Private Limited Vs Sales Tax Officer Class II/Avato (Delhi High Court) Conclusion: None of the contentions raised by assessee in response to the Show Cause Notice had even been adverted to in the impugned order, therefore, there was a lack of reasoning, non-consideration of the reply and non-application of mind in passing the impugned order, it was held that the impugned order was not tenable and deserved to be set aside. Held: The present petition also sought quashing of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax ...