Lack of Receipt of Memo with GST SCN: Delhi HC allows Petitioner to Contest Fake ITC Passing Allegations

In a recent Delhi High Court case, the petitioner was allowed to contest allegations of passing fake Input Tax Credit (ITC) due to the lack of receipt of a crucial memo with the GST Show Cause Notice (SCN). The court found that the absence of the memo, which detailed the allegations against the petitioner, hindered their ability to adequately respond. Consequently, the court permitted the petitioner to challenge the validity of the ITC passing allegations and ordered the matter to be reviewed in light of procedural fairness. This ruling underscores the importance of adhering to proper procedural requirements in GST-related disputes.