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Ex-Parte GST Demand Quashed as SCN Was Communicated to CA but not to Taxpayer
Case Law Details
- Case Name
- Metallicz Media Private Limited Vs Union of India (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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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 t...





