Delhi HC Restores GST SCN to Adjudicating Authority: Reply of taxpayer not considered

Ajayraj Construction Pvt Ltd & Anr. Vs Commissioner of Central Tax (Delhi High Court) The case of Ajayraj Construction Pvt Ltd & Anr. vs Commissioner of Central Tax before the Delhi High Court revolves around a dispute regarding a show cause notice (SCN) issued by the Joint Commissioner of Central Goods and Services Tax (CGST), Delhi East. The impugned Order in Original dated 19.12.2023, disposed of the show cause notice dated 28.04.2021, prompting the petitioner to challenge it. In the judgment, the court noted that although the petitioner did not submit a written reply to the SCN, th...