Ex-parte Order Invalid if SCN Issued Post GSTN Cancellation: Delhi HC

M/s Jain Cement Udyog (through Proprietor Sh. Sanjay Jain) Vs Central Board of Indirect Taxes And Customs & Anr. (Delhi High Court) Ex-parte order cannot be sustained when related show cause notice (SCN) is issued on portal post cancellation of GSTN of taxpayer: Delhi HC M/s Jain Cement Udyog, represented by Proprietor Sh. Sanjay Jain, contested an order by the Delhi High Court dated 04.12.2023. The order disposed of a Show Cause Notice from 25.09.2023, proposing a demand of Rs.7,56,66,476.00. The petition argued against the validity of the order under Section 73 of the Central Goods and S...