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Delhi HC quashes tax order due to improper service of SCN on GST portal

Case Law Details

Case Name
Satish Chand Mittal Vs Sales Tax Officer SGST (Delhi High Court)
Date of Judgement/Order
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Satish Chand Mittal Vs Sales Tax Officer SGST (Delhi High Court) Delhi High Court has set aside a tax order issued by the Sales Tax Officer under the Goods and Services Tax (GST) Act, ruling that the show cause notice preceding the order was not properly served to the petitioner. The court highlighted issues with how notices were displayed on the GST portal at the time. The petitioner, Satish Chand Mittal, challenged the order dated December 30, 2023, which related to the period from July 2017 to March 2018. The petitioner contended that he never received the show cause notice dated September ...
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