Delhi HC Set Aside GST Order as SCN Uploaded Only Under Additional Notices Tab

Hitachi Systems India Pvt Ltd Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered a writ petition challenging a show cause notice dated 28 September 2023 and a consequential adjudication order dated 24 December 2023 passed by the Sales Tax Officer under the GST law for the tax period July 2017 to March 2018. The petition also included a challenge to the validity of certain Central and State GST notifications extending limitation periods. The petitioner contended that both the show cause notice and the adjudication order were uploaded only under the “Additional Not...