Adjudication Without Considering Timely Reply is Unsustainable: Delhi HC Sets Aside Rs 10.86 Cr GST Demand

Delhi High Court set aside a GST demand, finding that the adjudication was done without considering the timely reply filed by the assessee. The court emphasized the fundamental principles of natural justice, which require that all parties to a dispute must be given a fair opportunity to present their case and have their submissions duly considered before a decision is made. The failure of the adjudicating authority to take into account the assessee's timely response constitutes a violation of these principles, rendering the demand unsustainable in law. The court's order necessitates a fresh adjudication after considering the assessee's reply.