2024 (9) TMI 599 - HC - GST

Order u/s 73 of the Central Goods Services Tax Act, 2017 / Delhi Goods Services Tax Act, 2017 - jurisdiction for initiation of the special audit - HELD THAT - There are merit in the contention that the same was unreasoned as it neither refers to any of the contentious issues nor deals with the reply submitted by the petitioner. It merely states that the reply submitted by the petitioner is unsatisfactory. The impugned order is stayed till the next date of hearing. List on 15.10.2024.

Summary

The High Court of Delhi allowed exemption in CM No.40002/2024 and disposed of the application. In W.P.(C) 9753/2024 & CM No. 40001/2024, notice was issued regarding the petition challenging an order under the CGST Act/DGST Act for the tax period April 2018 to March 2019. The impugned order was stayed due to lack of reasoning and failure to address petitioner's reply. Counter affidavits to be filed within four weeks, and the case was listed for hearing on 15.10.2024.