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Electronic GST Orders Cannot Be Invalidated for Missing Visible Signatures: Delhi HC
Case Law Details
- Case Name
- Swarn Cosmetics (India) Vs Union of India & Ors. (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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Swarn Cosmetics (India) Vs Union of India & Ors. (Delhi High Court)
The Delhi High Court delivered its judgment in a petition filed by Swarn Cosmetics (India) challenging a Show Cause Notice (SCN) dated 21st November, 2024 and the consequent order dated 23rd February, 2025 issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi. The impugned order raised a demand for the financial year 2020-21. The SCN alleged multiple discrepancies, including non-reconciliation of GSTR-01 with GSTR-09, excess Input Tax Credit (ITC) claimed due to non-reconciliation, I...
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