Delhi HC Sets Aside order rejecting ITC Claim Without Proper Hearing

Mother Dairy Fruit & Vegetable Private Limited Vs Sales Tax Officer (Delhi High Court)

Introduction: In the case of Mother Dairy Fruit & Vegetable Private Limited vs. Sales Tax Officer, the Delhi High Court addressed the rejection of an Input Tax Credit (ITC) claim by the Proper Officer without affording the petitioner a fair opportunity for a hearing. The court found the order passed under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, to be inadequate in considering the petition

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