Ex-Parte GST Demand Quashed as SCN Was Communicated to CA but not to Taxpayer

Metallicz Media Private Limited Vs Union of India (Delhi High Court) The petitioner, Metallicz Media Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution challenging the Show Cause Notice (SCN) dated 8 May 2024 and the consequent ex-parte order dated 5 August 2024 for the financial year 2019–20, issued by the Sales Tax Officer, Delhi. The petitioner also questioned the vires of several Central and State notifications—Notification Nos. 9/2023 and 56/2023 (Central Tax) and Notification Nos. 9/2023 and 56/2023 (State Tax). The Court observed that the challenge...