GST Demand Set Aside for Violation of Natural Justice Due to No Personal Hearing

Mam Raj Hari Ram Vs Govt. of NCT of Delhi & Ors. (Delhi High Court)

The Delhi High Court considered a writ petition filed by a small dry-fruit seller challenging a show cause notice dated 21 May 2024 and a consequential adjudication order dated 21 August 2024, by which a GST demand of ₹5,64,190 for FY 2019–20 was raised. The petition also assailed Central and State notifications extending limitation periods for GST adjudication, which had already been challenged in a batch of petitions before various High Courts. The Court noted that the validity of these notifications is p

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