Assessee Can’t Escape GST Default by Blaming CA: Delhi HC

Fone Zone Nxt Vs Commissioner of DGST (Delhi High Court) The petitions before the Delhi High Court challenged ex-parte orders passed under Section 73 of the Delhi GST Act, provisional attachment of bank accounts, and sought permission to file appeals against the Order-in-Original dated 25.12.2023. Since all petitions involved a common issue, they were clubbed and decided together, with one case treated as the lead matter. The petitioner was engaged in the business of mobile phones and accessories and had obtained GST registration on 1 July 2017. The petitioner claimed to have filed regular ret...