Delhi HC Sets Aside Ex-Parte GST Demand on Condition of Tax Deposit

Chirag Garg Vs Commissioner State Tax (Delhi High Court) The Delhi High Court set aside an ex-parte assessment order dated August 28, 2024, which had raised a GST demand of ₹19,79,840 against the Petitioner, Chirag Garg. The Petitioner challenged the order, arguing that the Show Cause Notice (SCN) dated May 31, 2024, was missed because it was placed in the ‘Additional Notices Tab’ on the portal. The Respondent countered that the ‘Additional Notices Tab’ had been visible since January 16, 2024, making the missed SCN the Petitioner’s responsibility. The Court agreed that ...