This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Non-Receipt of SCN due to Director’s Death & Cessation of Business: HC directs re-adjudication
Case Law Details
- Case Name
- Retrovis Fashion Pvt. Ltd. Vs Sales Tax Officer Class II/Avato (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Retrovis Fashion Pvt. Ltd. Vs Sales Tax Officer Class II/Avato (Delhi High Court)
In the case of Retrovis Fashion Pvt. Ltd. vs. Sales Tax Officer Class II, the Delhi High Court overturned a ₹2.33 crore GST demand imposed due to non-receipt of a Show Cause Notice (SCN) and issues with accessing the GST portal. The demand was confirmed by the Adjudicating Authority under Section 73 of the CGST and DGST Acts, following an SCN dated December 27, 2023. Retrovis Fashion contended that they did not receive the SCN because their authorized signatory, who also managed the GST portal, passed away on N...
Author Info
