https://www.taxtmi.com/caselaws?id=770927 The Delhi HC disposed of a writ petition challenging show cause notices and orders under the CGST Act. The court directed that the Appellate Authority shall not dismiss the appeal on limitation grounds and must adjudicate on merits. The petitioner's access to the GST Portal must be ensured for accessing notices and documents. However, the court left open questions regarding validity of the impugned notification and Section 16(2)(c) of CGST Act, making the Appellate Authority's order subject to pending SC decisions in related matters. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770927 The Delhi HC disposed of a writ petition challenging show cause notices and orders under the CGST Act. The court directed that the Appellate Authority shall not dismiss the appeal on limitation grounds and must adjudicate on merits. The petitioner's access to the GST Portal must be ensured for accessing notices and documents. However, the court left open questions regarding validity of the impugned notification and Section 16(2)(c) of CGST Act, making the Appellate Authority's order subject to pending SC decisions in related matters. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770927