Proper Officer’s Incomplete Consideration of Petitioner’s Reply: Delhi HC directs Re-adjudication

Delhi MSW Solutions Limited Vs Assistant Commissioner Of State Tax & Ors. (Delhi High Court) In a recent judgment, the Delhi High Court scrutinized the actions of the Assistant Commissioner of State Tax and others in their handling of a Show Cause Notice (SCN) against Delhi MSW Solutions Limited. The court found flaws in the decision-making process, highlighting a lack of thorough consideration by the proper officer. The petitioner contested an order dated December 29, 2023, which disposed of an SCN dated September 24, 2023, proposing a substantial demand against them. Despite submitting a...