HC Quashed GST Order for procedural error of failure to consider response

Samsung India Electronics Private Limited Vs Union of India & Ors (Delhi High Court)

Introduction: In a significant development, Samsung India Electronics Private Limited found relief at the Delhi High Court, which directed a re-adjudication concerning a Goods and Services Tax (GST) order passed against the company. The court’s intervention came after it was brought to light that the original adjudication failed to consider a detailed reply submitted by Samsung India in response to a show cause notice, highlighting a critical oversight in the administrative process of addressing tax-related disputes.

Background:

The case involved the following key points:

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