GST Order Set Aside Due to Lack of Hearing After Missed SCN: Delhi HC

Chemistry Design Pvt Ltd Vs Assistant Commissioner CECGST & Anr (Delhi High Court) The petition challenged an Order-in-Original passed in December 2025 pursuant to a show-cause notice dated 26 June 2025. The notice had been served through email and uploaded on the portal, but the petitioner failed to take note of it and did not submit a response. Consequently, the impugned order was passed without any reply from the petitioner. The petitioner contended that, following an amalgamation scheme approved by the NCLT, a no due certificate had been issued in favour of the erstwhile company, whi...