Delhi HC Directs Re-Adjudication Due to Missing GST Portal Notice

Anhad Impex & Anr Vs Assistant Commissioner & Ors. (Delhi High Court) Introduction: The case of Anhad Impex, represented by its partner, against the Assistant Commissioner of Delhi, revolves around a demand created under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner contests the order, citing non-receipt of the Show Cause Notice (SCN) due to its misplaced upload on the GST portal. Detailed Analysis 1. Petitioner’s Claim: The petitioner asserts that they did not receive the SCN dated 24.09.2023, crucial for their response. It is argued that ...