Delhi High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Delhi, newest first.
2 rulings found
Delhi High Court
Where registered person was issued adverse order in Form DRC-07 without being given personal hearing, statutory mandate required hearing either on request or whenever adverse decision was contemplated, such order passed without personal hearing was unsustainable and was set aside with directions for fresh decision after affording effective personal hearing
Delhi High Court
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