SCN placement under wrong category on GST portal: HC set aside order

Kamla Vohra Vs Sales Tax Officer (Delhi High Court) The case of Kamla Vohra Vs Sales Tax Officer before the Delhi High Court revolves around challenges to an order issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner contests the validity of the order citing procedural irregularities in the service of the show cause notice (SCN). The petitioner’s primary contention is centered on the service of the impugned SCN, which was allegedly not received due to its placement under the category of ‘Additional Notices’ on the portal. It is argued tha...