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HC set aside demand order since SCN was uploaded under category “Additional Notices” instead of “Notices”
THE HON’BLE DELHI HIGH COURT IN THE CASE OF ANHAD IMPEX V/s ASSISTANT COMMISSIONER, decided on 16-2-2024
👉 Issue:-
✔️ Is it sufficient intimation to taxpayer if uploading of show cause notice under category “Additional Notices” instead of “Notices”?
👉 TheHon’ble High Court Judgement:-
✔️ Uploading of show cause notice under category “Additional Notices” instead of “Notices” not a sufficient intimation to taxpayer; subsequent demand order to be set aside and SCN to be re-adjudicated after affording opportunity of hearing to assessee
Section 73, read with section 169 of Central Goods And Services Tax Act, 2017
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