Delhi HC Quashes GST Order for Non-Service of SCN Due to Portal Access Issues Post GST Registration Cancellation

Garg India Plastics Vs Union of India (Delhi High Court) Delhi High Court has set aside a show cause notice (SCN) and a subsequent assessment order issued by the Department of Trade and Taxes against M/s Garg India Plastics for the Financial Year 2019-20. The Court’s decision primarily stems from the petitioner’s claim of being denied access to the Goods and Services Tax (GST) portal due to a prior cancellation of their registration, which prevented them from receiving the SCN and participating in the proceedings. Garg India Plastics had approached the High Court challenging the SC...