Delhi HC Reinstates GST Appeal due to Lack of Service of Show Cause Notice

A P Manufacturing Co Vs Special Commissioner I Appellate Authority & Anr (Delhi High Court) Delhi High Court has directed the restoration of an appeal filed by M/s A P Manufacturing Co. against the retrospective cancellation of its Goods and Service Tax (GST) registration. The court’s decision, issued on July 18, 2024, mandates that the appeal be heard on its merits, overturning a previous dismissal by the Appellate Authority based on grounds of limitation. The ruling underscores the importance of due process, particularly the service of show cause notices, in administrative proceedi...