GST Department Cannot Raise Fresh Demand under Section 73 If Assessee’s Explanation under Section 61(2) Has Been Accepted: Delhi High Court

In a recent decision by the High Court of Delhi, a petition was filed challenging the demand of Rs. 53,46,391/- raised by the Sales Tax Officer Class II, AVATO, Delhi for the financial year 2019-2020. The petitioner, KEMEXEL ECOMMERCE PVT. LTD., contended that the demand was raised on the same grounds that had already been addressed and accepted by the authorities under Section 61 of the Delhi Goods and Service…