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Dept Not at Fault if Assessee Fails to Check GST Portal for Show Cause Notice
Case Law Details
- Case Name
- Sandeep Garg Vs Sales Tax Officer Class II Avato Ward 66 Zone 4 Delhi (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Sandeep Garg Vs Sales Tax Officer Class II Avato Ward 66 Zone 4 Delhi (Delhi High Court)
In a recent ruling, the Delhi High Court addressed the responsibility of taxpayers to regularly check the Goods and Services Tax (GST) portal for official communications, stating that the tax department cannot be held liable if an assessee fails to remain diligent in this regard. The judgment came in the case of Sandeep Garg, proprietor of M/s Aares Spring Industries, who challenged an order passed against him, arguing that he was neither granted a hearing nor properly served the show cause notice (SCN).
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