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Ex-parte Order Invalid if SCN Issued Post GSTN Cancellation: Delhi HC
Case Law Details
- Case Name
- M/s Jain Cement Udyog (through Proprietor Sh. Sanjay Jain) Vs Central Board of Indirect Taxes And Customs & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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M/s Jain Cement Udyog (through Proprietor Sh. Sanjay Jain) Vs Central Board of Indirect Taxes And Customs & Anr. (Delhi High Court)
Ex-parte order cannot be sustained when related show cause notice (SCN) is issued on portal post cancellation of GSTN of taxpayer: Delhi HC
M/s Jain Cement Udyog, represented by Proprietor Sh. Sanjay Jain, contested an order by the Delhi High Court dated 04.12.2023. The order disposed of a Show Cause Notice from 25.09.2023, proposing a demand of Rs.7,56,66,476.00. The petition argued against the validity of the order under Section 73 of the Central Goods and S...
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