Case Law Details
Babaji Bags A Proprietary Firm Vs Union of India (Delhi High Court)
In a recent development, the Delhi High Court has overturned an order related to a GST show cause notice (SCN) due to incorrect email communication. The petitioner, Ajay Kukreja, challenged the order dated 21.11.2023, which adjudicated the SCN issued on 30.08.2022, leading to a demand against the petitioner.
According to the petitioner’s counsel, there was a failure in communication as the petitioner never received any correspondence regarding the hearing. It was argued that the communication purportedly sent by the respondent was directed to an incorrect email address.
The petitioner emphasized that they have consistently used a single email address, ajaykukreja2015@gmail.com, for all communications. The court recorded this statement and directed the department to correspond using the specified email address.
However, the respondents’ counsel contended that the communication was sent to the email address of the person who had registered the petitioner, attributing the error to changes in departmental personnel. It was acknowledged that the intimation was not sent to the aforementioned email address but to another one.
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