2024 (7) TMI 1387

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..... mpugned order does not indicate any reason for rejecting the petitioner s explanation. It merely states that the reply of the petitioner was received, however same is not acceptable being incomplete/not duly supported by adequate documents / without proper justification and thus unable to clarify the issue - It is apparent that the Adjudicating Authority has not considered the petitioner s reply t .....

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..... ction 73 (9) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). The impugned order was passed pursuant to the Show Cause Notice dated 30.01.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause why additional demand be not created on account of unbilled revenue . 4. The p .....

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