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SANJAY GUPTA vs. SALES TAX OFFICER CLASS II/AVATO, WARD 45, ZONE 3, DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Puneet Rai
Sanjay Sharma
Srishti Sharma
Res. Counsel
Udit Malik
Vishal Chanda

Petitioner / Applicant

SANJAY GUPTA
Respondent SALES TAX OFFICER CLASS II/AVATO, WARD 45, ZONE 3, DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 30, 2024
Order No.

W. P. (C) 10396/2024, CM Nos. 42725/2024 & 42726/2024

Citation

2024(7) TAXREPLY 10458
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 15.04.2024 (hereafter the impugned order) passed under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) pursuant to the Show Cause Notice dated 08.12.2023 (hereafter the impugned SCN). 2. The impugned SCN was uploaded on the portal in the category of ‘View Additional Notices & Orders’, which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the category of ‘View Notices & Orders’ but the same was not done. 3. The issue involved in the present petition is covered by earlier decisions of this Court, including in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No.2024:DHC:4108-DB. 4. In the said decision, this Court had rejected the contention that uploading of the notices und....

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