GST Demand Order Requires Reply Consideration and Hearing Opportunity

Aviral Technology Solutions And Telecom Pvt Ltd Vs Union of India & Ors. (Delhi High Court) The Hon’ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No. 4961 of 2025 dated April 23, 2025] set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alongwith the supporting documents were not considered and the opportunity of being heard was also not provided before passing the Order. Accordingly, the matter was remanded back with the issue regarding the validity of the Notification No. 9/2023-Ce...