Delhi High Court Sets Aside GST Demand Order for Lack of Proper Notice

New Allied LPG Appliances Vs Sales Tax Officer Class Ii/Avato (Delhi High Court) In the case of New Allied LPG Appliances v. Sales Tax Officer Class II/AVATO, Ward 79 (Delhi High Court), the petitioner challenged a show cause notice (SCN) dated 23 September 2023 and subsequent adjudication order dated 3 December 2023 issued under the GST regime for the financial year 2017-18. The petition also challenged parallel notifications (No. 09/2023-Central Tax of 31 March 2023; No. 09/2023-State Tax of 22 June 2023) issued under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act) t...