Sandeep Jain Proprietor of M/s Nandi Polychem Vs Union of India
Date: February 26, 2024
Subject Matter
Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication
Summary
The petitioner has challenged an order dated 30.12.2023, which confirmed a demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017, and raised a demand of Rs. 10,03,08,628.00/- including penalty. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 30.12.2023, whereby the show cause notice dated 23.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 10,03,08,628.00/- including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act,…