Delhi HC set-aside CGST Act Demand Order for not issuing SCN prior to order

Laxmi Traders Proprietor Dipanshu Garg Vs Principal Commissioner of GST Department of Trade And Taxes & Anr (Delhi High Court) The case of Laxmi Traders, represented by Dipanshu Garg, against the Principal Commissioner of GST Department of Trade and Taxes & Anr, brought before the Delhi High Court, challenges the validity of a demand order issued without prior issuance of a show cause notice. The Delhi High Court’s judgment, dated 07.02.2024, highlights a crucial procedural lapse in the demand creation process. Despite the purported order under Section 73 of the Central Goods and...