Illness and Hidden Portal Notice Void GST Order: Delhi HC

Ruchika Industries Through Its Proprietor Rakesh Kumar Dhingra Vs Union of India And Ors (Delhi High Court) The Delhi High Court has set aside an adverse tax order issued against Ruchika Industries under Section 73 of the Central Goods and Services Tax (CGST) Act, ruling that a combination of the show-cause notice (SCN) being uploaded to an obscure tab on the GST portal and the proprietor’s serious medical condition violated the principles of natural justice. The judgment, in the case of Ruchika Industries Through Its Proprietor Rakesh Kumar Dhingra Vs Union of India And Ors, emphasizes ...