2024 (8) TMI 511 - HC - GST

Violation of principles of natural justice - It is the petitioner s case that it had not received the SCN and therefore was unable to respond to the same - cancellation of GST registration of petitioner - HELD THAT - The impugned order is set aside and the matter is remanded to the Adjudicating Authority to consider it afresh. Petition disposed off by way of remand.

Summary

The Delhi High Court set aside an order confirming a demand of Rs. 2,33,46,912 under the CGST Act and DGST Act due to non-receipt of Show Cause Notice by the petitioner. The matter is remanded for fresh consideration by the Adjudicating Authority. Petitioner to respond to the SCN within two weeks for further proceedings.