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SWASTIK ENTERPRISES vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Vineet Bhatia

Aamnaya Jagannath Mishra

Keshav Garg

Res. Counsel

Kshitij Chhabra

Rajeev Aggarwal

Petitioner / Applicant	SWASTIK ENTERPRISES
Respondent	UNION OF INDIA AND OTHERS
Court	Delhi High Court
State	Delhi
Date	Apr 29, 2024
Order No.	W. P. (C) 5938/2024 & CM APPL. 24687/2024
Citation	2024(4) TAXREPLY 9682
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Section 73

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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 21.12.2023 whereby the impugned Show Cause Notice dated 28.09.2023 proposing a demand of Rs 10,85,557.20/- against the petitioner has been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Annexure to the impugned order dated 21.12.2023 has been produced in Court. The same is taken on record. 3. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 4. Learned counsel for petitioner submits that petitioner has closed his business in 2020 and after the closure of the business in 2020, petitioner did not check the portal. As the said Show Cause Notice (SCN) was uploaded only on the portal and was not communicated to the petitioner thr....