Delhi HC Upholds Ex-Parte GST Demand as Assessee Ignored Reminders; Allowed Appeal

Parshuram Yadav Vs Superintendent GST Officer & Ors (Delhi High Court) The Delhi High Court has declined to quash an ex-parte demand order for Rs. 33,68,140 against Parshuram Yadav, issued by the Superintendent GST Officer. The petitioner challenged the order, arguing that the initial show cause notice (SCN) was uploaded to an “Additional Notices Tab” on the GST portal and thus did not come to his attention, leading to a lack of reply and personal hearing. However, the GST Department countered that a reminder to the SCN was also issued on February 21, 2024. They stated that cha...