Delhi HC Allows GST Adjudication to Proceed, Orders Supply of Relied Upon Documents

Chetak Motors Pvt Ltd And Ors Vs Additional Commissioner (Delhi High Court) The Delhi High Court, in the matter of Chetak Motors Pvt Ltd And Ors Vs Additional Commissioner, addressed a writ petition challenging a Show Cause Notice (SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petition was largely dismissed on the grounds of premature challenge, but the court intervened to safeguard the petitioner’s right to natural justice by directing the GST authority to furnish all Relied Upon Documents (RUDs). Challenge to the Show Cause Notice The pet...