Delhi HC Sets Aside GST Demand for Lack of Hearing Opportunity & Allowed to file supplementary reply

Power2SME Pvt. Ltd Vs Commissioner of Delhi GST Department of Trade And Taxes And Anr (Delhi High Court) Delhi High Court, in the case of Power2SME Pvt. Ltd. Vs. Commissioner of Delhi GST Department of Trade And Taxes And Anr., has set aside an Order-in-Original dated August 16, 2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017). The court cited a lack of sufficient opportunity for the petitioner to be heard, instructing the adjudicating authority to provide a fresh personal hearing and reconsider the matter. Significantly, the petition also challeng...