EMCO Cables (India) Private Limited Vs Union of India
Date: February 26, 2024
Subject Matter
Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act
Summary
The petitioner has challenged an order confirming a demand raised against them under Section 73 of the Central Goods and Services Tax Act, 2017. The petitioner had provided a detailed reply to the show cause notice, but the impugned order did not tak…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 24.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 11,12,004.60/- including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017. 2.…