GST DAILY – 269

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Proper Officer can’t reject assessee’s reply without considering it on merits: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF RPJ POLYMERS V/s UNION OF INDIA W.P. (C) No. 5376 of 2024, decided on 16-4-2024

 👉 Issue:-

✔️ Can Proper Officer reject assessee’s reply without considering it on merits?

👉 The Hon’ble High Court Judgement:-

✔️ Where Competent Authority had issued a show cause notice proposing a demand against assessee on ground that ITC was availed from suppliers whose registration was cancelled and assessee had filed a detailed reply, but Competent Authority did not take into consideration reply submitted by assessee and passed a cryptic order, matter was to be remitted to Competent Authority for re adjudication.

Section 17, read with section 73 of Central Goods and Services Tax Act, 2017.