Fresh GST Demand Quashed Because Section 61 Reply Had Been Accepted

Advertisement Kemexel Ecommerce Pvt. Ltd. Vs Sales Tax Officer (Delhi High Court) The Delhi High Court considered a petition challenging an order dated 28 August 2024 issued by the Sales Tax Officer, AVATO, Delhi. The order was passed pursuant to a show cause notice (SCN) dated 29 May 2024, raising a demand of ₹53,46,391 for the financial year 2019–2020. The petitioner argued that the demand was unlawful because the issues had already been scrutinized under Section 61 of the Delhi Goods and Services Tax Act, 2017, and had been accepted through an ASMT-12 order issued earlier. The backgr...