Delhi HC Set Aside GST Demand Due to Lack of Proper Hearing & Portal Notice Issues

Aryansh Alloys Vs Commissioner of Delhi GST & Ors (Delhi High Court) The Delhi High Court considered a writ petition filed by a registered dealer challenging a show cause notice dated 23 September 2023 and a consequent demand order dated 26 December 2023 issued for the tax period July 2017 to March 2018. The petition also questioned the validity of certain Central and State GST notifications extending limitation periods. The Court noted that similar challenges to these notifications were part of a larger batch of cases, with conflicting views taken by various High Courts, and that the issu...