Menka Chaturvedi Vs Sales Tax Officer Class II Avato Ward 63 Zone 6 Delhi & Ors (Delhi High Court)
Delhi High Court has set aside a show cause notice and a subsequent assessment order issued against Menka Chaturvedi, directing the tax authorities to grant the petitioner a fresh opportunity to present her case. The court’s decision primarily stems from the contention that the show cause notice was not properly communicated to the petitioner, having been uploaded on an “Additional Notices Tab” on the GST portal, which allegedly remained unnoticed. This ruling comes amidst a broader legal debate concerning the validity of certain tax notifications, a matter currently under the consideration of the Supreme Court.
Menka Chaturvedi filed a petition challenging a show cause notice (SCN) dated September 22, 2023, pertaining to the financial year 2017-18, and the consequential order passed on December 28, 2023, by the Sales Tax Officer Class II/AVATO, Delhi. Beyond the specific SCN and order, the petition also contested the legality (vires) of two significant notifications: Notification No. 9/2023-Central Tax, issued on March 31, 2023, and Notification No. 9/2023-State Tax, issued on June 22, 2023. These notifications had extended deadlines for various tax-related proceedings.
The Broader Challenge to Tax Notifications
