Non-Receipt of Notice: Delhi HC Grants Opportunity to Appeal for Excess ITC Demand

Prince Diamond Jewellers Private Limited Vs Goods And Service Tax Officer (Delhi High Court)

Delhi High Court has allowed M/s Prince Diamond Jewellers Private Limited to file an appeal against an order raising an excess Input Tax Credit (ITC) demand of Rs. 7,88,611/-, including interest and penalty, despite the statutory limitation period for appeals having expired. The court’s decision was influenced by the assessee’s claim of not having received the initial show cause notice (SCN) or the subsequent impugned order until March 2025.

The petitioner challenged an o

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