Delhi High Court
High Courts
Rulings of the High Court of Delhi, newest first.
2 rulings found
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
Delhi High Court
Where adjudication was challenged on ground that show cause notice was not duly served, depriving petitioner of opportunity to reply and liability was presumed by respondent without valid service, writ forum confined issue to validity of service and limitation, and as per Luxmi Traders v. Union Territory of Chandigarh [2026] 188 was required to be addressed accordingly