Krishna Sales Vs Commissioner of Delhi Goods and Service Tax And Other
Date: April 28, 2025
Subject Matter
Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension
Summary
The case involves a legal challenge from Shri Krishna Sales against a show cause notice issued on September 26, 2023, and a demand order dated December 25, 2023, both from the Sales Tax Officer under the Delhi Goods and Service Tax framework. The pet…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. Allowed, subject to all just exceptions. Application is disposed of. 3. The present petition has been filed by the Petitioner – Shri Krishna Sales under Article 226 of the Constitution of India, inter alia , assailing the Show Cause Notice dated 26 th September, 2023 and order date…