Delhi HC Quashes GST Order Passed Without Reply of Taxpayer or Hearing

Neelmani Electricals Vs Commissioner of Delhi Goods And Services Tax Ors. (Delhi High Court) The Delhi High Court disposed of a writ petition challenging a GST show cause notice, an ex parte adjudication order, provisional attachment of bank accounts, and the constitutional validity of certain Central and State GST notifications extending limitation periods. The petitioner assailed the show cause notice dated 16 December 2023 and the adjudication order dated 5 April 2024 for the tax period April 2018 to March 2019, as well as Notifications No. 9/2023 and 56/2023 (Central and State Tax). At the...