Reply SCN for Wrong Availment of GST ITC & Undisclosed Turnover: Delhi HC

Lakhdatar Enterprises Vs Principal Commissioner of Department of Trade and Taxes (Delhi High Court)

The Delhi High Court heard a petition filed by the Petitioner challenging a show cause notice (SCN) dated 8th August 2023, which proposed cancellation of the Petitioner’s GST registration. The SCN alleged that the Petitioner had availed Input Tax Credit (ITC) in violation of Section 16 of the Central Goods and Services Tax Act, 2017. The Petitioner had not filed any reply to the SCN, and the case had remained pending for nearly two years.

During proceedings, the Petitioner�

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