ITC Mentioned in Wrong Column: Delhi HC Directs Officer to Reconsider Assessee’s Reply

Oswal Agencies Pvt Ltd. Vs Union of India & Ors. (Delhi High Court)

In a recent case titled Oswal Agencies Pvt Ltd. Vs Union of India & Ors., the Delhi High Court has set aside an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) and directed the proper officer to reconsider the matter. The order in question, dated 05.12.2023, had resulted in the creation of a demand against the petitioner.

The dispute arose from a Show Cause Notice i

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