GST Order Set Aside Due to Failure to Consider Circular-Based Claim by Taxpayer

Ideal Datacom Network and Electrical Solutions Pvt. Ltd. Vs State Tax Officer (Kerala High Court) In Ideal Datacom Network and Electrical Solutions Pvt. Ltd. vs State Tax Officer, the Kerala High Court examined a challenge to an order (Ext.P6) on the ground that the petitioner’s reply was not properly considered. The petitioner had relied on Circular No. 183/15/2022-GST dated 27.12.2022 and claimed that necessary declarations were submitted in terms of the Circular. Although the adjudicating officer extracted the petitioner’s reply in the order, the contentions were rejected on the basis t...