Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in M/s Neeraj Kumar v. Proper Officer SGST [Civil Writ Petition No. 9425 of 2024 dated July 11, 2024] held that Show Cause Notice ("SCN") uploaded under the category of "Additional Notices and Order" instead of "Notices and Orders" before the GST portal was redesigned. The demand order was set aside, and the matter was remanded to the adjudicating authority for consideration afresh.
Citation :
Civil Writ Petition No. 9425 of 2024 dated July 11, 2024
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