Allowed
Bhopal Singh v. Commissioner of Delhi Goods and Service Tax & Anr.
Delhi HCW.P.(C)/90/2025
Case brief
AI extract
What is this about?
The High Court allowed the writ petition as the respondent conceded that the Show Cause Notice was misplaced on the GSTN portal. The court quashed the final impugned order and permitted the respondents to commence proceedings afresh from the notice stage after providing a hearing.
What did the court decide?
Writ petition allowed; impugned order dated 15/03/2024 quashed; liberty granted to commence proceedings afresh from issuance of original SCN dated 09/12/2023.