Delhi HC directs Re-Adjudication Due to Failure to Attend SCN Hearing Following Husband’s Death

Anita Bansal Vs Union of India & Anr. (Delhi High Court) In the case of Anita Bansal Vs Union of India & Anr., the Delhi High Court recently delivered a significant judgment regarding the issue of Input Tax Credit (ITC) under the Central Goods and Services Tax Act, 2017. The petitioner challenged an order dated 30.12.2023, which disposed of a Show Cause Notice (SCN) proposing a substantial demand against her. The crux of the matter lay in her inability to respond to the notice due to her husband’s demise. The petitioner’s contention revolved around her failure to attend the...