Delhi HC Quashes GST Demand for Lack of Hearing Opportunity

Sugandha Enterprises Vs Commissioner of DGST & Ors. (Delhi High Court) In Sugandha Enterprises v. Commissioner of DGST & Ors. (Delhi High Court, 2025), the petitioner, Devender Kumar Singh, challenged a show cause notice (SCN) dated 23 May 2024 and a consequent order dated 30 July 2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner also contested several Central and State GST notifications — Nos. 9/2023 and 56/2023 — issued under Section 168A of the CGST Act, which extended the limitation period for adjudicating tax proceedings fo...