Delhi High Court sets aside Tax Order u/s 73 of CGST Act over Procedural Errors

The Delhi High Court has annulled a tax order issued under Section 73 of the Central Goods and Services Tax Act, 2017, directing a fresh review due to procedural errors. Sahib Textiles Private Limited challenged the order which imposed a ₹88,89,593 tax demand for alleged incorrect inward supply filings. The court found that the petitioner’s response to the Show Cause Notice was inadequately addressed and noted discrepancies, including the incorrect statement about a personal hearing. The court ordered the matter be reconsidered by the original officer, allowing the petitioner three weeks to submit additional documents and ensuring a proper hearing.