Probe into 108 Firms Reveals Fraudulent GST ITC Availment: Delhi HC Permits SCN to be Contested before Appellate Authority

The Delhi High Court has permitted a taxpayer to contest a show cause notice (SCN) before an appellate authority in a probe involving 108 firms and "fraudulent GST ITC availment." The court's decision provides a significant relief to the taxpayer. The ruling reinforces the principle that a taxpayer has a right to be heard before a final decision is made. This judgment is a crucial precedent for other cases involving SCNs.