GST Matter Remanded as SCN Uploaded in Additional Tab Was Not Noticed

Ess Dee Industries Vs Commissioner of DGST & Ors (Delhi High Court) The petitioner challenged a Show Cause Notice dated 11 December 2023 for FY 2018–2019 and the consequential order dated 10 March 2024. The petitioner also contested two notifications—Notification No. 9/2023 (Central Tax) and Notification No. 09/2023 (State Tax)—which were already under challenge in a batch of petitions led by another matter. In that batch, the Court had heard submissions questioning whether proper procedure under Section 168A of the CGST Act was followed before issuing the notifications. Different Hi...