Maple ODC Movers Private Limited Vs Union of India
Date: April 1, 2024
Subject Matter
SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication
Summary
The petitioner challenged an order dated 15.12.2023, which disposed of a show cause notice dated 23.09.2023 and created a demand under Section 73 of the Central Goods and Service Tax Act, 2017. The petitioner claimed that they did not receive the sho…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 15.12.2023 whereby a show cause notice dated 23.09.2023 has been disposed of and a demand created against the petitioner under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act) in the sum of Rs. 1,21,64,174/- along comprising of interest penalty and tax component. 2. Lear…