Delhi HC Directs Upload of GST Order: Simla Holdings Case

Simla Holdings Vs Assistant Commissioner Central Tax Division Rohini (Delhi High Court) Introduction: The case of Simla Holdings Vs Assistant Commissioner Central Tax Division Rohini before the Delhi High Court revolves around the petitioner’s inability to file an appeal against a GST order due to non-communication of the order. Despite facing proceedings under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act of 2002, the petitioner asserts that the order was not uploaded on the common portal, hindering its access to legal recourse. Detai...