Delhi HC Grants Time for Reply, Sets Aside “Cryptic” Ex-Parte GST Order

Superb Galaxy Vs Commissioner of DGST & Ors. (Delhi High Court) Delhi High Court has set aside an ex-parte order passed under the Goods and Services Tax (GST) law against Superb Galaxy for the financial year 2019-20. The court found that the order was passed without affording the petitioner a proper opportunity to file a reply to the show cause notice (SCN) and be heard, deeming the resulting order non-speaking and cryptic. The High Court has granted the petitioner additional time to file its reply and directed the tax authorities to conduct a fresh adjudication after providing a personal ...