Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail - SAG Infotech Official Tax Blog

The Delhi High Court has determined that a GST adjudicating authority is not required to address every point raised by an assessee in response to a show-cause notice (SCN) in detail. Therefore, the lack of a thorough discussion of each submission does not imply that the representations were not taken into account. A division bench of Justices Anil Kshetrapal and Shail Jain said that Section 74(9)…