GST Demand Quashed as SCN Issued Beyond Statutory 3-Month Limit: Delhi HC

C.H. Robinson Worldwide Freight India Private Limited Vs Additional Commissioner (Delhi High Court)

Delhi High Court heard the case of C.H. Robinson Worldwide Freight India Private Limited vs Additional Commissioner through hybrid mode. The petitioner challenged the Show Cause Notice (SCN) dated 31 May 2024 issued by the Central Goods and Services Tax (CGST) Delhi (South), alleging wrongful availment of Input Tax Credit (ITC) for the Financial Year (FY) 2019–20 and raising a demand of ₹11,85,45,612. Though dated 31 May 2024, the SCN was actually issued on 12 August 20

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