GST:
HC set aside order since no further opportunity was given to assessee to provide additional information/documents:
- Where assessee had submitted detailed reply to show cause notice alleging excess claim of ITC etc., however, same was not considered by proper officer and a demand and penalty was created against assessee vide impugned order, same could not sustained as no further opportunity was given to assessee seeking additional information/documents.
HIGH COURT OF DELHI [JINDAL TRADING CO. Versus UNION OF INDIA] (2024) 19 Centax 501 (Del.) [27-05-2024]
