Case Law Details
Case Name : NHD Motors Vs Government of N.C.T (Delhi High Court)
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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...
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