High Court of Delhi
Absolute Electrovision (P.) Ltd. v. Additional Commissioner, CGST Delhi East
For assessee
W.P.(C) NO. 6593 OF 2025
The ruling in brief
Where adjudication was challenged on ground that show cause notice was not duly served, depriving petitioner of opportunity to reply and liability was presumed by respondent without valid service, writ forum confined issue to validity of service and limitation, and as per Luxmi Traders v. Union Territory of Chandigarh [2026] 188 was required to be addressed accordingly
Provisions considered
Section 169, read with section 74, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017
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