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Delhi HC Sets Aside Ex-Parte GST Demand on Condition of Tax Deposit
Case Law Details
- Case Name
- Chirag Garg Vs Commissioner State Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 C...
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