Non-Receipt of SCN due to Director’s Death & Cessation of Business: HC directs re-adjudication

Retrovis Fashion Pvt. Ltd. Vs Sales Tax Officer Class II/Avato (Delhi High Court) In the case of Retrovis Fashion Pvt. Ltd. vs. Sales Tax Officer Class II, the Delhi High Court overturned a ₹2.33 crore GST demand imposed due to non-receipt of a Show Cause Notice (SCN) and issues with accessing the GST portal. The demand was confirmed by the Adjudicating Authority under Section 73 of the CGST and DGST Acts, following an SCN dated December 27, 2023. Retrovis Fashion contended that they did not receive the SCN because their authorized signatory, who also managed the GST portal, passed away on N...