GST Order Invalid Due to Failure to Consider Petitioner’s Reply: Delhi HC

Aarem Trad Ex Private Limited Vs Sales Tax Officer & Anr. (Delhi High Court)

In Aarem Trad Ex Private Limited Vs Sales Tax Officer, the Delhi High Court addressed a GST order dated December 22, 2023, which imposed a demand on the petitioner. The petitioner claimed that the demand resulted from a clerical error where Integrated GST credit was mistakenly claimed instead of CGST and SGST credits.

The petitioner argued that this error was minor and that they had notified the authorities in response to the Show Cause Notice. However, the court found that the

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