M/s NHD MOTORS v. THE GOVERNMENT OF N.C.T. OF DELHI & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s NHD MOTORS
v.
THE GOVERNMENT OF N.C.T. OF DELHI & ORS.
W.P.(C) 17505/2025 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
Demand – SCN uploaded on “Additional Notices Tab” – No reply – No hearing – Ex-parte order – Petitioner contended SCN not effectively served pre-portal changes, reminder ineffective – Held: Writ petition disposed – SCN reply permitted till 08.05.2026 – Personal hearing notice mandatory with communication – Fesh reasoned order post hearing – GST portal access ensured.
Represented By:
Counsel for the Petitioner: Pranjal Shukla & Srikant, Advs.
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