GST SCN Not Informed by Accountant—Delhi HC Orders Fresh Hearing

Swarn Cosmetic (India) Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered a petition filed by M/s Swarn Cosmetic (India) under Article 226 of the Constitution, seeking quashing of a show cause notice (SCN) dated 31st May 2024 and a subsequent order dated 27th August 2024 for the financial year 2019-20. The petitioner also challenged the validity of several GST notifications, including Notification Nos. 09/2023 and 56/2023 (Central and State Tax), on procedural grounds, alleging that proper statutory requirements under Section 168A of the Central Goods and Services ...