Demand order was set aside due to non-application of mind and non-consideration of assessee reply

Holy Land Marketing Private Limited Vs Sales Tax Officer Class II/Avato (Delhi High Court)

Conclusion: None of the contentions raised by assessee in response to the Show Cause Notice had even been adverted to in the impugned order, therefore, there was a lack of reasoning, non-consideration of the reply and non-application of mind in passing the impugned order, it was held that the impugned order was not tenable and deserved to be set aside.

Held: The present petition also sought quashing of Notification No. 56/2023-Central Tax dated 28th D

Please become a Premium member. If you are already a Premium member, login here to access the full content.