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 petitioner’s detailed reply and lacking proper justification. Detailed Analysis: The peti...