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

Case Law Details

Case Name
Garg India Plastics Vs Union of India (Delhi High Court)
Date of Judgement/Order
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Advertisement 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 c...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,515

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