Delhi HC Sets Aside GST Demand Order for lack of Proper Notice

APN Sales And Marketing Vs Union of India & Anr. (Delhi High Court)

The Delhi High Court ruled in favor of APN Sales & Marketing, setting aside a GST demand order amounting to ₹19,62,334 for the financial year 2018-19. The order was issued under Section 73 of the Central and Delhi Goods and Services Tax Acts, following a Show Cause Notice (SCN) dated 08.12.2023. The petitioner argued that it had not received the SCN, as it was only uploaded on the GST portal under the ‘Additional Notices and Orders’ tab, leading to procedural lapses in due process. The petitioner init

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