Improper categorization of SCN on GST portal: HC directs fresh adjudication

Bablu Rana Vs Proper Officer SGST Ward -24 Zone -1 & Anr (Delhi High Court) In the case of Bablu Rana Vs Proper Officer SGST Ward-24 Zone-1 & Anr, the Delhi High Court examined the procedural compliance regarding the issuance and service of a Show Cause Notice (SCN) under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner, a sole proprietor registered with GST authorities, challenged the SCN issued on 22.09.2023 and the subsequent order dated 18.12.2023, arguing that the notice was not served appropriately. The SCN had been uploaded under the “A...