PANKAJ GARG v. SALES TAX OFFICER CLASS-II WARD 77, ZONE 7, DELHI
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
PANKAJ GARG
v.
SALES TAX OFFICER CLASS-II WARD 77, ZONE 7, DELHI
W. P. (C) 7414/2025 dated 28.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73
Decision : Disposed off
Incorrect title od notice – Misdescription of SCN as Summary of Show Cause Notice – Challenge on ground of invalid service – Document uploaded on GST portal with watermark Notice – Three reminders issued describes disputed document as show cause notice – Held: Writ petition disposed – Substance of notice prevails over its title – Liberty to file appeal with pre-deposit by 15.07.2025.
Represented By:
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