GST Order Set Aside for Failure to Provide Reasons for Rejecting Taxpayer Reply

Avantha Holdings Limited Vs Proper Officer GST (Delhi High Court) In Avantha Holdings Limited vs Proper Officer GST, the Delhi High Court examined a petition challenging an order dated 29.04.2024 passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017. The order arose from a Show Cause Notice dated 30.01.2024 alleging additional tax demand on account of “unbilled revenue.” The petitioner contended that it had already paid the applicable tax along with interest and had furnished relevant details in response to the notice. The...