Jupiter Exports Vs Commissioner of GST
Date: July 23, 2023
Subject Matter
A telephonic conversation between an officer and the petitioner's proprietor cannot be considered as a personal hearing
Summary
The case involves a petition challenging a demand order issued by a respondent under Section 74(9) of the CGST Act. The petitioner argues that the order was passed in violation of the principles of natural justice because they were not given an oppor…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The present petition has been filed, inter alia , seeking setting aside of the demand order dated 25.03.2021, passed by the respondent under Section 74(9) of the Central Goods and Services Tax, 2017 (hereafter ‘ the CGST Act ’), raising a total demand of ₹6,67,74,062/-, which includes the tax amount of ₹2,88,90,416/-, interest for…