HC allows coaching institute to respond to GST SCN; Defers Notification Validity to SC

Rau S IAS Study Circle Vs Goods And Service Tax GSTO 41 Delhi Department Trade Taxes Government of NCT Of Delhi & Anr. (Delhi High Court) Delhi High Court has provided a significant reprieve to Rau S IAS Study Circle, a civil services examination coaching institute, by setting aside an ex-parte order and a show cause notice (SCN) issued by the Goods and Service Tax (GST) authorities. The court’s decision, delivered through a hybrid hearing, allows the petitioner a fresh opportunity to present its case, while explicitly deferring the broader legal challenge to the validity of certain ...