Delhi HC Quashes ₹1.04 Cr GST Demand Passed Without Proper SCN Service

Priyanka Goyal Vs Sales Tax Officer (Delhi High Court) In a recent ruling, the Delhi High Court has quashed an order imposing a GST demand of over Rs. 1 crore against petitioner Priyanka Goyal, citing a departmental failure in properly communicating a Show Cause Notice (SCN). The court found that the SCN was uploaded to an obscure ‘Additional Notice’ tab on the GST portal, preventing the petitioner from becoming aware of it and subsequently responding. The case, Priyanka Goyal Vs Sales Tax Officer, involved a demand of Rs. 1,04,57,420 raised through an ex-parte order dated December...