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Illness and Hidden Portal Notice Void GST Order: Delhi HC
Case Law Details
- Case Name
- Ruchika Industries Through Its Proprietor Rakesh Kumar Dhingra Vs Union of India And Ors (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Ruchika Industries Through Its Proprietor Rakesh Kumar Dhingra Vs Union of India And Ors (Delhi High Court)
The Delhi High Court has set aside an adverse tax order issued against Ruchika Industries under Section 73 of the Central Goods and Services Tax (CGST) Act, ruling that a combination of the show-cause notice (SCN) being uploaded to an obscure tab on the GST portal and the proprietor’s serious medical condition violated the principles of natural justice.
The judgment, in the case of Ruchika Industries Through Its Proprietor Rakesh Kumar Dhingra Vs Union of India And Ors, emphasizes ...
