Aarem Trad Ex Private Limited Vs Sales Tax Officer & Anr
Date: February 22, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
Subject Matter
Order invalid due to failure to consider taxpayer's reply
Summary
The petitioner challenged the order dated December 22, 2023, which concluded the proceedings under Section 73 of the Central Goods and Services Tax Act, 2017, resulting in a demand against the petitioner. The petitioner claimed that they mistakenly c…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 22.12.2023 whereby the proceedings under Section 73 of the Central Good and Service Tax Act 2017 have been concluded and a demand has been created against the petitioner. 2. Learned counsel for petitioner submitted that the petitioner had, on account of an error, claimed Integrated GST credit instead of CGST and…