Delhi HC orders re-adjudication of GST demand notice due to accountant’s maternity leave

JIG Brothers Vs Sales Tax Officer (Delhi High Court) In a significant judgment, the Delhi High Court ordered the re-adjudication of a Show Cause Notice (SCN) and the subsequent demand order against JIG Brothers. The crux of the matter was the petitioner’s unawareness of the ongoing proceedings, which arose because their accountant, responsible for GST compliance, was on maternity leave. The case revolves around an impugned order dated April 17, 2024, which finalized a demand of ₹7,30,212.00 against JIG Brothers under Section 73 of the Central Goods and Services Tax Act, 2017. The proceedin...