SCN Delay in Rs.15.09 Cr GST Evasion Matter: Delhi HC Allows Bank Account Use with Rs. 1.5 Cr Balance Condition

Delhi High Court allowed the use of a bank account with a ₹1 crore balance, subject to conditions, in a GST evasion matter where a Show Cause Notice (SCN) involving a larger amount was delayed. The court, while acknowledging the serious allegations of GST evasion, recognized the potential hardship caused by a complete freezing of the bank account. Allowing partial access with a substantial balance retained strikes a balance between protecting revenue interests and ensuring the assessee can continue essential business operations.