SCN Misplacement on Portal: Delhi HC Remands GST Case Amidst Notification Validity Dispute

K.S. Impex Ltd. Vs Commissioner of Delhi Goods and Services Tax (Delhi High Court) K.S. Impex Ltd. initiated the petition challenging a show cause notice dated September 24, 2023, related to the tax period of July 2017 to March 2018, and the subsequent order issued under Section 73 of the Central Goods and Services Tax Act, 2017. A pivotal aspect of the challenge also involved Notification No. 9/2023-Central Tax, issued by the Central Board of Indirect Taxes and Customs on March 31, 2023. This notification, along with others, extends deadlines for various GST compliances. Notifications Under ...