Delhi HC Quashes Section 73 GST Order for Ignoring Assessee’s Reply

Snar Homes Developer Vs Goods And Service Tax Officer (Delhi High Court) Background: The Delhi High Court addressed a petition filed by Snar Homes Developer challenging the final order dated August 9, 2024, passed under Section 73 of the Central Goods & Services Tax Act, 2017 (CGST Act). The case stemmed from a Show Cause Notice (SCN) issued on May 21, 2024, requiring a response by June 21, 2024. However, the petitioner failed to submit a reply within the initial deadline, prompting further developments in the case. Subsequent Notice and Reply: The Sales Tax Officer issued a reminder on J...