Taxpayer Cannot Plead Unawareness After Responding to GST SCN: Delhi HC

A B C Enterprises Vs Sales Tax Officer Class II Avato Ward 102 & Ors. (Delhi High Court) The Delhi High Court addressed a petition filed by M/s. ABC Enterprises challenging an order passed un-der Section 73 of the Delhi Goods and Service Tax Act, 2017. The petitioner sought to quash the order and also challenged certain notifications related to GST. The central issue revolved around the petitioner’s claim of not receiving the show cause notice (SCN) for the assessment year 2019-2020, which led to the impugned order. The Sales Tax Officer presented evidence, including an affidavit, st...