Non-Taxable Persons Can Appeal GST Demands: Delhi HC Orders Department to Set Up Process for Ex-Directors to file Appeal

Delhi HC held that non-taxable persons, including ex-directors, can appeal GST demands, ordering the department to establish a proper appeal mechanism for such cases. The judgment expands access to justice under GST laws, recognizing that affected parties without current tax liabilities still need recourse against erroneous demands. The court's directions ensure the GST dispute resolution framework remains comprehensive and inclusive, covering all genuinely aggrieved parties regardless of their current tax status.