Delhi HC Invalidates Assessment Order for Non-Consideration of Reply; Orders Re-Adjudication

SPS Enterprises Vs Commissioner of Delhi Goods And Service Tax & Anr. (Delhi High Court)

Introduction: In a recent judgment, the Delhi High Court addressed the case of SPS Enterprises versus the Commissioner of Delhi Goods and Service Tax & Another. The court invalidated an assessment order passed under Section 73 of the Central Goods and Services Tax Act, 2017, due to the non-consideration of the petitioner’s reply and evidence.

Analysis: The petitioner contested an order dated 29.12.2023, which proposed a demand of Rs. 5,46,2

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