Proper Officer Fails to Seek specific Further Details: HC directs re-adjudicattion

Canara Bank Vs Assistant Commissioner (Delhi High Court) The Delhi High Court recently addressed the petition of Canara Bank challenging an order dated 26th December 2023, concerning a show cause notice proposing a substantial demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The court directed re-adjudication due to the improper handling of the petitioner’s reply by the Proper Officer. Canara Bank contended that despite submitting a detailed reply dated 19th October 2023, the impugned order failed to consider the reply and was ren...