This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing
Case Law Details
- Case Name
- NHD Motors Vs Government of N.C.T (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...






