No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing

NHD Motors Vs Government of N.C.T (Delhi High Court) The petition was filed under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) dated 9 December 2023 issued for the Financial Year 2018–19 under Section 73 of the Delhi Goods and Services Tax Act, 2017, and the consequent order dated 5 April 2024 passed by the Sales Tax Officer. The impugned order raised a demand of ₹2,23,67,282 against the petitioner, a GST-registered partnership firm. The petitioner contended that the SCN was uploaded on the “Additional Notices Tab” of the GST portal and was therefore n...