Future Generali India Insurance Company Limited Vs Goods And Service Tax Officer (GSTO) Ward 203

Date: May 21, 2024

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

Proper officer cannot dismiss the reply of a taxpayer without proper justification

Principles of Natural JusticeShow Cause NoticeAdjudication

Summary

The case involves a petitioner disputing an order and a show cause notice issued under Section 73 of the Central Goods and Services Tax Act, 2017. The petitioner had submitted detailed replies and supporting documents, but the impugned order disregar…

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 29.04.2024 whereby the impugned Show Cause Notice dated 09.12.2023 proposing a demand of Rs.11,50,530.00/- against the petitioner had been disposed of and demand 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 (herei…

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