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ANANT WIRE INDUSTRIES vs. SALES TAX OFFICER CLASS II/AVATO, WARD 83 & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
AMIT SHARMA
Pet. Counsel
Pulkit Verma
Akhil Gupta
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

ANANT WIRE INDUSTRIES

Respondent SALES TAX OFFICER CLASS II/AVATO, WARD 83 & ANOTHER
Court Delhi High Court
State

Delhi

Date Dec 23, 2024
Order No.

W. P. (C) 17867/2024 & CMAPPL. 76030/2024

Citation

2024(12) TAXREPLY 11939

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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition under Articles 226 and 227 of the Constitution of India has been filed by the Petitioner challenging the impugned order dated 21st February, 2024, on the ground that the said order has been passed pursuant to the Show Cause Notice dated 5th September, 2023 (hereinafter, the ‘Show Cause Notice’) which was not received by the Petitioner. 3. It is the case of the Petitioner that the Show Cause Notice appears to have been uploaded on the Goods and Services Tax portal under the category of ‘Additional Notices and Orders’ and therefore, the same was never received by him. 4. Ld. Counsel appearing on behalf of the Petitioner submits that benefit ought to be given to the Petitioner on the ground that the Show Cause Notice was not received by the Petitioner. He relies on a Division Bench judgment of this Court in Kamla Vohra v. Sales Tax Officer Class II [W.P. (C)....

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