#cryptic order

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GST demand set aside as cryptic adjudication ignored detailed reply, violating principles of natural justice

Decolene Fibers Pvt. Ltd. v. Commissioner, DGST & Ors. Delhi High Court – W.P.(C) 5429/2024Category: Input Tax Credit – Adjudication under Section 73Date of Judgment: 16 April 2024Relevant Provisions: Sections 73 and 75(3) of the CGST Act, 2017 Facts The petitioner, Decolene Fibers Pvt. Ltd., was issued a Show Cause Notice dated 24.09.2023 proposing a demand of ₹88,34,701 under Section 73 of the…

GST demand set aside as cryptic adjudication ignored detailed reply, violating principles of natural justice

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GST demand quashed as adjudication order was held invalid for being cryptic and passed in breach of principles of natural justice

M/s D.C. Sales through Proprietor Dinesh Bansal High Court of DelhiWrit Petition (Civil)Section 73, Central Goods and Services Tax Act, 2017Category of Dispute – Demand | Input Tax Credit | Procedural ViolationDate of Judgment – 12 February 2024 Facts The petitioner, a registered taxable person, was issued a show cause notice dated 25.09.2023 proposing demand on multiple counts including alleged…

GST demand quashed as adjudication order was held invalid for being cryptic and passed in breach of principles of natural justice

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GST demand set aside as cryptic adjudication was held unsustainable for non-consideration of detailed taxpayer reply

Chemrow India Private Limited v. Commissioner of Delhi Goods and Service Tax and OthersDelhi High CourtW.P.(C) 6503/2024Category of Dispute – Input Tax Credit | Demand under Section 73Date of Judgment – 07 May 2024Relevant Provisions – Sections 73, 75(3) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts of the Case The petitioner, Chemrow India Private Limited, was issued a Show…

GST demand set aside as cryptic adjudication was held unsustainable for non-consideration of detailed taxpayer reply

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GST demand set aside as cryptic adjudication under Section 73 was held vitiated for non-consideration of detailed reply and lack of reasoned findings

Canara Bank v. Assistant Commissioner, DGST, High Court of Delhi, W.P.(C) 4689/2024, decided on 02 April 2024 Court, Petition & Statutory Framework Court: High Court of Delhi Petition: W.P.(C) 4689/2024 Date of Judgment: 02.04.2024 Category of Dispute: Input Tax Credit – Adjudication under Section 73 Relevant Provisions: Sections 73, 75(3), and 79 of the CGST Act, 2017 Facts The…

GST demand set aside as cryptic adjudication under Section 73 was held vitiated for non-consideration of detailed reply and lack of reasoned findings

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Demand under Section 73 quashed as the adjudicating authority failed to consider the taxpayer’s detailed reply and passed a cryptic, non-speaking order lacking application of mind

Case Summary: W.P.(C) 3340/2024, Delhi High Court (05.03.2024) Section involved: Section 73, CGST Act, 2017 (demand for tax not involving fraud)Category: Adjudication – Validity of order under Section 73; Non-consideration of reply; Cryptic orders; Principles of natural justice Facts (with para references) The petitioner challenged the adjudication order dated 27.12.2023 passed under Section 73…

Demand under Section 73 quashed as the adjudicating authority failed to consider the taxpayer’s detailed reply and passed a cryptic, non-speaking order lacking application of mind

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Demand under Section 73 quashed as the GST authority failed to consider the taxpayer’s detailed reply and passed a cryptic order without application of mind

CASE SUMMARY Bagga Link Motors Ltd. v. Commissioner, State GST, Delhi & Anr., Delhi High Court, W.P.(C) 5903/2024 — Order dated 26.04.2024 — Section 73, CGST Act — Category: Demand (Cryptic Order / Natural Justice Violation) Facts (Paras 1–5) The petitioner, Bagga Link Motors Limited, challenged the adjudication order dated 30.12.2023, whereby a substantial GST demand of ₹10,43,36,362 under…