Delhi HC Grants PSU Extended Time to File GST Appeal Due to Inadvertent SCN Miss

National Aluminium Company Limited Vs Commissioner of Delhi Goods And Service Tax & Anr. (Delhi High Court)

The Delhi High Court, in the case of National Aluminium Company Limited (NALCO) Vs Commissioner of Delhi Goods And Service Tax & Anr., has allowed a Public Sector Undertaking (PSU) to file a statutory appeal against a significant tax demand, even though the prescribed limitation period had already expired. The court acknowledged the possibility of inadvertent error by the large corporation in failing to respond to a Show Cause Notice

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