HC Quashes GST Order Over ITC Mismatch, Citing Lack of Hearing Opportunity

Suresh Kumar Jain Vs Sales Tax Officer Class II Avato & Anr (Delhi High Court) Introduction: The case of Suresh Kumar Jain Vs Sales Tax Officer Class II Avato & Anr pertains to a dispute arising from a Show Cause Notice (SCN) issued under the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner challenges the order dated 29.12.2023, which disposed of the SCN and raised a demand of Rs. 4,70,512.00 against him, including penalties. Detailed Analysis: The petitioner contends that the original SCN, issued on 21.07.2022, did not afford him a personal hearing despite discrepan...