Facts: M/s. ABC Enterprises challenged an order u/s 73 of the Delhi GST Act, 2017, for the 2019-2020 period, claiming they did not receive the SCN. The department stated that automated emails and SMS were sent to the taxpayers registered contact details for all years, including 2019-2020. The petitioner only became aware of the impugned order in January 2025 when notified by their accountant via the GST portal.
Decision: The court allowed the petitioner to file an appeal within two weeks against the impugned order, acknowledging the non-receipt of the notice. It stated that any delay in filing the appeal could be considered for condonation by the appellate authority. The court disposed of the petition, noting the petitioner did not press for challenges to the relevant notifications or seek additional relief.

Facts: M/s. ABC Enterprises challenged an order u/s 73 of the Delhi GST Act, 2017, for the 2019-2020 period, claiming they did not receive the SCN. The department stated that automated emails and SMS were sent to the taxpayers registered contact details for all years, including 2019-2020. The petitioner only became aware of the impugned order in January 2025 when notified by their accountant via the GST portal.
Decision: The court allowed the petitioner to file an appeal within two weeks against the impugned order, acknowledging the non-receipt of the notice. It stated that any delay in filing the appeal could be considered for condonation by the appellate authority. The court disposed of the petition, noting the petitioner did not press for challenges to the relevant notifications or seek additional relief.

Facts: M/s. ABC Enterprises challenged an order u/s 73 of the Delhi GST Act, 2017, for the 2019-2020 period, claiming they did not receive the SCN. The department stated that automated emails and SMS were sent to the taxpayers registered contact details for all years, including 2019-2020. The petitioner only became aware of the impugned order in January 2025 when notified by their accountant via the GST portal.
Decision: The court allowed the petitioner to file an appeal within two weeks against the impugned order, acknowledging the non-receipt of the notice. It stated that any delay in filing the appeal could be considered for condonation by the appellate authority. The court disposed of the petition, noting the petitioner did not press for challenges to the relevant notifications or seek additional relief.

Facts: M/s. ABC Enterprises challenged an order u/s 73 of the Delhi GST Act, 2017, for the 2019-2020 period, claiming they did not receive the SCN. The department stated that automated emails and SMS were sent to the taxpayers registered contact details for all years, including 2019-2020. The petitioner only became aware of the impugned order in January 2025 when notified by their accountant via the GST portal.
Decision: The court allowed the petitioner to file an appeal within two weeks against the impugned order, acknowledging the non-receipt of the notice. It stated that any delay in filing the appeal could be considered for condonation by the appellate authority. The court disposed of the petition, noting the petitioner did not press for challenges to the relevant notifications or seek additional relief.

Facts: M/s. ABC Enterprises challenged an order u/s 73 of the Delhi GST Act, 2017, for the 2019-2020 period, claiming they did not receive the SCN. The department stated that automated emails and SMS were sent to the taxpayers registered contact details for all years, including 2019-2020. The petitioner only became aware of the impugned order in January 2025 when notified by their accountant via the GST portal.
Decision: The court allowed the petitioner to file an appeal within two weeks against the impugned order, acknowledging the non-receipt of the notice. It stated that any delay in filing the appeal could be considered for condonation by the appellate authority. The court disposed of the petition, noting the petitioner did not press for challenges to the relevant notifications or seek additional relief.

Facts: M/s. ABC Enterprises challenged an order u/s 73 of the Delhi GST Act, 2017, for the 2019-2020 period, claiming they did not receive the SCN. The department stated that automated emails and SMS were sent to the taxpayers registered contact details for all years, including 2019-2020. The petitioner only became aware of the impugned order in January 2025 when notified by their accountant via the GST portal.
Decision: The court allowed the petitioner to file an appeal within two weeks against the impugned order, acknowledging the non-receipt of the notice. It stated that any delay in filing the appeal could be considered for condonation by the appellate authority. The court disposed of the petition, noting the petitioner did not press for challenges to the relevant notifications or seek additional relief.