Delhi HC Sets Aside GST Demand Order for upload of notice in wrong Tab

Sadhna Kohli Vs Sales Tax Officer Class II (Delhi High Court) Delhi High Court addressed a petition by Sadhna Kohli challenging an order dated December 2023, issued under Section 73 of the Delhi Goods and Services Tax Act, 2017, regarding GST demands for the period from July 2017 to March 2018. The order followed a Show Cause Notice (SCN) issued on September 26, 2023, to which Kohli did not respond, leading to the confirmation of the demand. Kohli claimed she did not receive the SCN and that her access to the GST portal was limited due to the cancellation of her GST registration. The Court ack...