GST Order Set Aside Due to Lack of Hearing Opportunity Despite Delay: Delhi HC

Sun International Limited Vs Commissioner of Delhi Goods And Services Tax (Delhi High Court) The writ petition challenges an Order-in-Original dated 17.08.2024 issued under Section 73 of the Delhi Goods and Services Tax Act, 2017 for the financial year 2019–2020. The order confirmed a tax demand of ₹2,20,76,630 arising from alleged incorrect declaration of tax liabilities in the petitioner’s annual return (Form GSTR-9), particularly due to excess and ineligible Input Tax Credit (ITC), including credits restricted under Section 17(5) of the Act. The show cause notice dated 29.05.2024, whi...