SCN Upload Under Ambiguous Category on GST Portal not valid Service of Notice: Delhi HC

Anant Wire Industries Vs Sales Tax Officer Class II/AVATO (Delhi High Court) Non-Compliance with Proper Service of Show Cause Notice on GST Portal: Delhi High Court Quashes Impugned Order and Grants Relief to Taxpayer Legal Issues and Case Background 1. The matter pertains to a petition filed under Articles 226 and 227 of the Constitution of India. The petitioner challenges the order dated 21st February 2024, which was issued pursuant to a Show Cause Notice (SCN) dated 5th September 2023. The petitioner contends that the SCN was never communicated. 2. According to the petitioner, the SCN was ...