Aryansh Alloys Vs Commissioner of Delhi GST & Ors (Delhi High Court)
Date: December 22, 2025
Subject Matter
Demand Order Set Aside Due to Improper Communication of SCN and Lack of Hearing Opportunity
Summary
The High Court set aside the impugned demand order and remanded the matter for fresh adjudication. The primary reason for the decision was that the Show Cause Notice (SCN) and the demand order were uploaded only to the ‘Additional Notices Tab’ on the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The Petitioner- M/s Aryansh Alloys through its Proprietor Mrs. Ranjanaben Shyamsunder Jhanwar, has filed the present petition under Article 226 of the Constitution of India, inter alia , challenging the impugned Show Cause Notice dated 23 rd September, 2023 (hereinafter, ‘impugned SCN’) and co…