Failure to consider petitioner’s reply on merits: HC directs Re-adjudication

Sandeep Jain Proprietor of M/s Nandi Polychem Vs Union of India (Delhi High Court) The case of Sandeep Jain, proprietor of M/s Nandi Polychem, against the Union of India Revenue Secretary and others, concerns the denial of Input Tax Credit (ITC) without adequate consideration of the petitioner’s response. The Delhi High Court has intervened to ensure a fair process in this matter. Detailed Analysis: The petitioner, Sandeep Jain, challenged the order of 30.12.2023, which confirmed a demand of Rs. 10,03,08,628.00 against him under Section 73 of the Central Goods and Services Tax Act, 2017....