HT Media Limited Vs Union of India
Date: July 10, 2023
Subject Matter
Opportunity for PH must be given even if the taxpayer doesn't explicitly opt for it
Summary
This is a case between HT Media Limited and Union of India regarding a show cause notice issued by the concerned officer under section 73 of the CGST Act. The show cause notice proposed a demand of over Rs. 26 crores after an audit. Despite the compa…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 03.04.2023 (hereafter ‘impugned order’ ) passed by respondent No. 2. 2. The petitioner also impugns the Show Cause Notice dated 01.08.2022 (hereafter ‘impugned Show Cause Notice’ ) issued under Section 73 of the Delhi Goods and Services Tax Act, 2017…