Delhi High Court Upholds Notice Service Via GST Portal even if Email Bounces

Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner (Delhi High Court) The Delhi High Court, in the matter of Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner, Shahdara Division, CGST, Delhi East Commissionerate, addressed a writ petition challenging a confirmed GST demand of ₹28,86,238/- for the tax period April 2020 to March 2021. The core issue before the Court was whether the Petitioner Company was denied the fundamental principle of natural justice—the opportunity to be heard—due to alleged non-service of the Show Cause Notice (SCN) and subsequent hearing notices. Background a...