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KAMLA VOHRA vs. SALES TAX OFFICER CLASS II/AVATO WARD 52
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Sumit K. Batra
Manish Khurana
Priyanka Jindal
Res. Counsel
Avishkar Singhvi
Shubham Kumar
Vivek Kumar Singh

Petitioner / Applicant

KAMLA VOHRA

Respondent SALES TAX OFFICER CLASS II/AVATO WARD 52
Court Delhi High Court
State

Delhi

Date Jul 10, 2024
Order No.

W. P. (C) 9261/2024 & CM APPL. 37933/2024 (Stay)

Citation

2024(7) TAXREPLY 10203

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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 08.04.2024 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 10.12.2023 (hereafter the impugned SCN). 2. The petitioner claims that the impugned SCN was not received and therefore she neither filed a reply nor appeared before the concerned authorities. 3. The impugned SCN was uploaded on the portal in the category of ‘Additional Notices’ which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the heading of ‘Notices’ but the same was not done. 4. Learned counsel for the parties submit that the issue involved in the present petition is covered by earlier decisions of this Court, including in ACE Cardiopathy Solutions (P.) Ltd. v. Union of I....

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