Delhi HC Set aside GST Order and SCN for Lack of Fair Hearing

Paras Enterprises through Proprietor Sulabh Gupta Vs Union of India (Delhi High Court) In a landmark judgment, the Delhi High Court has set aside a Goods and Services Tax (GST) order against Paras Enterprises, underscoring the importance of providing taxpayers with a fair opportunity to defend themselves against show cause notices. The case, titled Paras Enterprises through Proprietor Sulabh Gupta Vs Union of India, highlights critical procedural lapses in the GST adjudication process, particularly the failure to adequately consider the taxpayer’s response. The heart of the dispute lies ...