High Court of Delhi
A 1 Enterprises v. Sales Tax Officer Class II/ Avato
For assesseeRemanded
W.P.(C) NO. 11634 OF 2026
The ruling in brief
Where assessee challenged validity of SCN and order solely served by uploading on GST portal without proof of actual intimation or receipt and no reply was filed, portal-only service absent acknowledgement was not considered sufficient, thus order was to be set aside with opportunity to file reply to SCN
Provisions considered
Section 169, read with section 73, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017
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