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SCN Upload Under Ambiguous Category on GST Portal not valid Service of Notice: Delhi HC
Case Law Details
- Case Name
- Anant Wire Industries 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
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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 petitio...
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