GST Matter Remanded as SCN Uploaded in Additional Tab Was Not Noticed

Ess Dee Industries Vs Commissioner of DGST & Ors (Delhi High Court)

The petitioner challenged a Show Cause Notice dated 11 December 2023 for FY 2018–2019 and the consequential order dated 10 March 2024. The petitioner also contested two notifications—Notification No. 9/2023 (Central Tax) and Notification No. 09/2023 (State Tax)—which were already under challenge in a batch of petitions led by another matter. In that batch, the Court had heard submissions questioning whether proper procedure under Section 168A of the CGST Act was followed before issui

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