Non Application of Mind by Proper Officer: Delhi HC directs Re-adjudication of SCN [Read Order]

The Delhi High Court overturned a decision regarding a Show Cause Notice (SCN) due to the lack of thorough consideration by the Proper Officer. The petitioner contested the order stemming from an SCN proposing a hefty demand under the CGST Act. \r

Despite the petitioner's detailed response, the court found the subsequent order to be cryptic and lacking in addressing all raised points. Justices Sanjeev Sachdeva and Ravinder Dudeja noted the officer's failure to properly evaluate the petitioner's comprehensive reply, indicating a lack of due diligence.\r

Consequently, the court directed the re-examination of the SCN to ensure a more thorough adjudication process.