Delhi HC Quashed Ex Parte GST Demand Due to Notice Uploaded in Inaccessible Portal Tab

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 registrations ha

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