SCN not mention delayed payments or specify alleged non-existent dealer: HC Set-aside order

Omkara Footwear Through Its Proprietor Shyam Lal Bansal Vs Commissioner of Central Goods And Services Tax And Another (Delhi High Court) Delhi High Court Sets Aside Order Against Omkara Footwear in GST Refund Dispute Introduction: The Delhi High Court recently issued a significant judgment in the case of Omkara Footwear, challenging an order dated 10.12.2021, rejecting appeals against the Adjudicating Authority’s decisions on refund applications. The petitioner sought a refund of ₹18,00,202 for the period January to March 2020 under the Central Goods and Services Tax Act, 2017, and the...