Anhad Impex & Anr Vs Assistant Commissioner
Date: February 15, 2024
Subject Matter
SCN to be re-adjudicated as the taxpayer has missed out the receipt of the notice
Summary
The case of Anhad Impex involves a demand created under Section 73 of the CGST Act and challenges by the petitioner regarding non-receipt of the Show Cause Notice (SCN) due to its misplaced upload on the GST portal. The petitioner asserts that the SC…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 29.11.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby a demand has been created against the petitioner. 2. Learned counsel for petitioner submits that petitioner never received the Show Cause Notice dated 24.09.2023 and accordingly could not respond to the same. Learned couns…