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 alleged that the GST Department had received information that one Shri. Krishan Pal Singh, alias P. Singh, had issued inv...