GST DAILY – 207

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HC set-aside order as it was passed without considering detailed reply submitted by assessee

THE HON’BLE DELHI HIGH COURT IN THE CASE OF  D.C. SALES V/s UNION OF INDIA, decided on 12-2-2024

👉 Issue:-

✔️ Can Proper Officer create a demand ex parte without considering detailed reply submitted by assessee? 

👉 The Hon’ble High Court Judgement:-

✔️ In case a Proper Officer is of view that assessee’s reply to SCN is incomplete and further details are required, same can be sought from assessee; however, without giving assessee opportunity to clarify its reply or furnish further documents/details, order could not be passed.