GST on unbilled revenue: Reply not considered – HC Set Aside Order

Avantha Holdings Limited Vs Proper Officer GST Ward 208 (Delhi High Court) In a notable judgment, the Delhi High Court addressed the procedural shortcomings in the adjudication of GST matters. The court recently set aside an order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Delhi Goods and Services Tax Act, 2017 (DGST Act) due to inadequate reasoning provided by the Adjudicating Authority. Background of the Case Avantha Holdings Limited, a petitioner in this case, faced an order from the Adjudicating Authority dated April 29, 2024. This order w...