GST Demand Of Over ₹10 Crores Raised Without Considering Assessee's Stand: Delhi High Court Orders Fresh Adjudication

Delhi High Court ordered fresh adjudication of a GST demand of over ₹10 crores that was raised without considering the assessee's stand. The court found that the tax authorities had failed to properly examine and address the submissions and explanations provided by the assessee before issuing the substantial demand. This lack of due consideration violates the principles of natural justice and fair assessment. The High Court's directive for fresh adjudication mandates a thorough review of the assessee's arguments and evidence before a new demand can be raised.