Delhi HC orders GSTN officer to submit affidavit on portal issues in SCN

R.A. International (Through Its Proprietor Rakesh Mittal) Vs Commissioner of CGST (Delhi High Court)

Introduction: In the landmark case of R.A. International (Through Its Proprietor Rakesh Mittal) vs. Commissioner of CGST, the Delhi High Court addressed significant procedural issues concerning the issuance of Show Cause Notices (SCNs) for GST registration cancellations. The court’s directive to a GSTN officer to provide a detailed affidavit on the functioning of the GST portal underscores the critical role of technological infrastructure in ensuring fair and

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