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Delhi HC Quashed Ex Parte GST Demand Due to Notice Uploaded in Inaccessible Portal Tab
Case Law Details
- Case Name
- Anil Kumar Vs Sales Tax Officer (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Anil Kumar Vs Sales Tax Officer (Delhi High Court)
The Delhi High Court heard and finally disposed of a writ petition challenging a show cause notice dated 15 December 2023 and an order-in-original dated 3 April 2024 issued by the tax authorities. The petitioner sought quashing of both instruments, contending that the show cause notice proposing a tax demand of ₹10,91,910—on grounds of alleged excess Input Tax Credit due to GSTR-2A and GSTR-3B mismatch, non-reversal of Input Tax Credit relating to exempt supplies, and Input Tax Credit claimed from dealers whose registratio...
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