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Demand order was set aside due to non-application of mind and non-consideration of assessee reply
Case Law Details
- Case Name
- Holy Land Marketing Private Limited Vs Sales Tax Officer Class II/Avato (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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. 5...
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