HC Quashes GST Order Over ITC Mismatch, Citing Lack of Hearing Opportunity

Suresh Kumar Jain Vs Sales Tax Officer Class II Avato & Anr (Delhi High Court)

Introduction: The case of Suresh Kumar Jain Vs Sales Tax Officer Class II Avato & Anr pertains to a dispute arising from a Show Cause Notice (SCN) issued under the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner challenges the order dated 29.12.2023, which disposed of the SCN and raised a demand of Rs. 4,70,512.00 against him, including penalties.

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