Case Law Details
Surinder Kumar Garg Vs Union of India Revenue Secretary (Delhi High Court)
In a recent judgment, the Delhi High Court ruled on the case of Surinder Kumar Garg versus the Union of India Revenue Secretary, highlighting the necessity for proper consideration of responses in matters concerning the Goods and Services Tax (GST) regime.
The petitioner contested an order dated 31st December 2023, which disposed of a Show Cause Notice issued on 26th September 2023, proposing a substantial demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act).
Upon examination of the case, the High Court noted several crucial points:
1. Petitioner’s Response: The petitioner had submitted a detailed reply dated 26th October 2023, addressing the various issues raised in the Show Cause Notice. The response meticulously covered the concerns outlined by the tax authorities.
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