Ethos Limited Vs Assistant Commissioner

Date: March 13, 2024

Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
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Subject Matter

Order not taking into account taxpayer's detailed reply to be remitted to the Proper Officer for re-adjudication

Principles of Natural JusticeAdjudication

Summary

The petitioner has challenged an order passed under Section 73 of the Central Goods and Services Tax Act, 2017, which raised a demand of Rs. 1,36,98,144 including penalty against the petitioner. The petitioner had filed a detailed reply to the Show C…

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 23.12.2023, whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 1,36,98,144.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (…

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