Delhi HC Upheld GST Demand Order Due to Detailed Consideration of Taxpayer’s Reply

Shivam Iron Store Vs Union of India & Ors. (Delhi High Court) The petitioner filed a writ petition challenging a Show Cause Notice (SCN) dated 21 May 2024 and a consequential order dated 29 August 2024 issued by the Department of Trade and Taxes, GNCTD, relating to Financial Year 2019–20. The petition also questioned the validity of Notification No. 9/2023-Central Tax dated 31 March 2023 and Notification No. 56/2023-Central Tax dated 28 December 2023. The validity of these notifications had already been under consideration in a batch of petitions before the Court, with the issue also pen...