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Delhi HC Directs Re-Adjudication Due to Missing GST Portal Notice
Case Law Details
- Case Name
- Anhad Impex & Anr Vs Assistant Commissioner & Ors. (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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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
1. Petitioner’s Claim: The petitioner asserts that they did not receive the SCN dated 24.09.2023, crucial for their response. I...
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