Delhi HC Sets Aside Order Overlooking Opportunity to Respond to Illegal ITC Claim SCN

Federal Bank Ltd Vs Assistant Commissioner DGST (Delhi High Court) The recent decision by the Delhi High Court in the case of Federal Bank Ltd Vs Assistant Commissioner DGST has significant implications. Here’s a detailed analysis: The petitioner challenges an order dated 26.12.2023, confirming a show cause notice (SCN) proposing a demand under Section 73 of the Central Goods and Services Tax Act, 2017. The notice, issued on 23.09.2023, lacked adequate time for the petitioner to prepare a response due to a short notice period compounded by a holiday. Despite submitting a detailed reply o...