Delhi HC Sets Aside GST Demand Order having Erroneous tax calculations

Shree Pawan Traders Vs Union of India & Anr. (Delhi High Court) The Delhi High Court reviewed a petition challenging a GST demand order issued under Section 73 of the Central Goods and Services Tax Act, 2017, and the Delhi Goods and Services Tax Act, 2017. The demand of ₹29,31,73,600 was proposed for the period from July 2017 to March 2018. The petitioner, the widow of the deceased taxpayer, argued that the tax liability had been fully settled and the calculations in the Show Cause Notice (SCN) were incorrect. The petitioner also noted that her late husband’s GST registration was cance...