Dec 6, 2025
GST demand quashed as cryptic adjudication under Section 73 was held unsustainable for failure to consider the taxpayer’s detailed reply and absence of proper opportunity to furnish documents
Case Summary Case: Bona Vita Technologies Pvt. Ltd. v. Sales Tax Officer (Class II), AVATO Ward 94, Zone 8, New DelhiCourt: High Court of DelhiPetition No.: W.P.(C) 4718/2024 & CM APPL. 19296/2024Date of Judgment: 02.04.2024Relevant Statutory Provisions: Sections 73, 75(3) CGST Act, 2017; Rule-based adjudication principlesCategory of Dispute: Demand under Section 73 — Output tax understatement,…