The order u/s 73 of CGST Act, 2017 lacked consideration of petitioner's detailed reply. AO directed to pass fresh order.

The Delhi High Court reviewed a case involving a violation of principles of natural justice in relation to an order issued under section 73 of the CGST Act, 2017. The court found the impugned order to be invalid as it failed to consider the detailed replies and supporting documents submitted by the Petitioner. The Proper Officer did not assess the reply on its merits and did not seek further clarification or documents from the Petitioner. Consequently, the court set aside the impugned order dated 29.04.2024, ruling it as unsustainable. The petition was disposed of in favor of the Petitioner. .....

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