Delhi HC Sets Aside GST Order for not providing Opportunity for Clarification

BAGGA Link Motors Limited Vs Commissioner State Goods And Services Tax Delhi & Anr. (Delhi High Court) In a significant judgment, the Delhi High Court has quashed a tax demand of ₹10.4 crore against BAGGA Link Motors Limited. The court found that the Commissioner of State Goods and Services Tax (SGST) did not consider the detailed reply submitted by the petitioner on its merits. This case underscores the necessity for tax authorities to meticulously review and address the defenses presented by taxpayers before passing final orders. Background of the Case The dispute arose from a Show Cau...