Ex-Parte GST Order Set Aside Due to Lack of Opportunity for Reply and Hearing

SPMS Abrasive Vs Union of India And Ors (Delhi High Court)

The Delhi High Court heard the matter through hybrid mode. The petitioner, M/s SPMS Abrasive, filed the present writ petition under Articles 226 and 227 of the Constitution challenging the order dated 18 August 2024 passed by the Sales Tax Officer for FY 2019–20 and the Show Cause Notice (SCN) dated 8 May 2024. The petition also challenged several Central and State notifications—Notification No. 9/2023 and Notification No. 56/2023 (both Central Tax), as well as the corresponding State Tax notifications—contending that

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