Non Consideration Of Detailed Reply By GST Proper Officer: HC directs re-adjudication

Ethos Limited Vs Sales Tax Officer Class II Avato Ward 206 Zone 11 Delhi & Anr (Delhi High Court)

In a recent judgment, the Delhi High Court, set aside an order passed under Section 73 of the Central Goods and Services Tax Act, 2017. The case, was filed by Ethos Limited against the Sales Tax Officer Class II Avato Ward 206 Zone 11 Delhi & Anr.​ The court’s decision, dated 17th May 2024, highlights the importance of proper consideration of replies and supporting documents by the Proper Officer.

Background

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