Delhi HC Quashed Ex Parte GST Demand as Taxpayer Denied Opportunity to Reply

HKX Logistics India Private Limited Vs Sales Tax Officer (Delhi High Court) The petition was heard by the Delhi High Court through hybrid mode. The petitioner challenged a Show Cause Notice (SCN) dated 29 May 2024 and a consequential adjudication order dated 17 August 2024 passed by the Sales Tax Officer for the tax period April 2019 to March 2020. The petitioner also challenged the validity of certain Central and State GST notifications extending limitation periods for adjudication. The challenge to the notifications was part of a larger batch of petitions pending before the Court, with simil...