Delhi HC Sets Aside Order for Failure to Consider Petitioner’s Detailed Reply

Oriental Trimex Export Pvt Ltd Vs Commissioner of Delhi Goods And Services Tax & Anr. (Delhi High Court) In the case of Oriental Trimex Export Pvt Ltd vs Commissioner of Delhi Goods And Services Tax & Anr., the Delhi High Court addressed the legality of an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), concerning a demand raised against the petitioner, Oriental Trimex Export Pvt Ltd (the petitioner). The court’s decision primarily focused on procedural fairness and the duty of the tax authority to consider the petitioner’s detailed...