Delhi HC Permits Time-Barred GST Appeal due to Denial of Hearing

Acme India Vs Union of India (Delhi High Court)

The Delhi High Court addressed a petition filed by Acme India (Petitioner) under Article 226 of the Constitution of India, challenging an Order-in-Original dated February 4, 2025, passed by the Commissioner of Central Tax, CGST Delhi West Commissionerate.

The challenged order arose from a Show Cause Notice (SCN) dated July 26, 2024, issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 (CGST Act). The SCN

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