Delhi HC Directs Re-Adjudication Due to Missing GST Portal Notice

Anhad Impex & Anr Vs Assistant Commissioner & Ors. (Delhi High Court)

Introduction: The case of Anhad Impex, represented by its partner, against the Assistant Commissioner of Delhi, revolves around a demand created under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner contests the order, citing non-receipt of the Show Cause Notice (SCN) due to its misplaced upload on the GST portal.

Detailed Analysis

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