The Delhi High Court held that a taxpayer who responded to earlier GST portal notices cannot later claim unawareness of similar notices for a disputed year.
In a recent ruling, the Delhi High Court held that a taxpayer who previously responded to GST notices served via the official portal and electronic communication cannot later claim unawareness of similar notices issued for a subsequent assessment year. ABC Enterprises, the petitioner, challenged an ex parte assessment order dated 24.08.2024, passed under Section 73…
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