ITC Discrepancies: Reply cannot be held as devoid of merits without any justification

RCUBE International Vs Sales Tax Officer & Anr. (Delhi High Court) In a recent ruling, the Delhi High Court addressed a petition filed by RCUBE International challenging an order under Section 73 of the Central Goods and Services Tax Act, 2017. The case revolved around a Show Cause Notice (SCN) proposing a significant tax demand, which was subsequently upheld without proper consideration of the petitioner’s detailed reply. Background of the Case The petitioner, RCUBE International, contested an order dated 21.03.2024, which confirmed a tax demand of Rs. 3,50,60,125.00 along with penaltie...