JIG Brothers Vs Sales Tax Officer
Date: May 27, 2024
Subject Matter
Opportunity for response to Show Cause Notice granted as taxpayer's accountant was on maternity leave
Summary
The petitioner challenged an order under Section 73 of the Central Goods and Services Tax Act, 2017, which created a demand against the petitioner for non-compliance, stating that the petitioner did not respond to the Show Cause Notice. The petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 17.04.2024 whereby the impugned Show Cause Notice dated 27.12.2023 proposing a demand of Rs. 7,30,212.00/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017…