Delhi HC Sets Aside GST Order Due to Portal Issues & directs fresh adjudication

Sanjay Gupta Vs Sales Tax Officer Class II/Avato (Delhi High Court) In the case of Sanjay Gupta vs. Sales Tax Officer Class II/Avato, the Delhi High Court set aside an order dated 15.04.2024 issued under Section 73 of the Delhi Goods and Services Tax Act, 2017. The order was based on a Show Cause Notice (SCN) dated 08.12.2023, which was uploaded under the “View Additional Notices & Orders” section on the GST portal. The petitioner argued that the SCN should have been placed under the “View Notices & Orders” section, making it more accessible. The High Court refe...