Mam Raj Hari Ram Vs Govt. of NCT of Delhi & Ors. (Delhi High Court)
The Delhi High Court considered a writ petition filed by a small dry-fruit seller challenging a show cause notice dated 21 May 2024 and a consequential adjudication order dated 21 August 2024, by which a GST demand of ₹5,64,190 for FY 2019–20 was raised. The petition also assailed Central and State notifications extending limitation periods for GST adjudication, which had already been challenged in a batch of petitions before various High Courts. The Court noted that the validity of these notifications is presently under consideration before the Supreme Court due to conflicting High Court views, and therefore kept the challenge to the notifications open and subject to the outcome of the Supreme Court proceedings.
On facts, the petitioner contended that the show cause notice and reminder notices were uploaded on the GST portal without his effective knowledge and that the adjudication order was passed ex parte without affording a personal hearing or opportunity to file a reply. The respondent argued that the notices were issued after changes in the GST portal and were duly uploaded.
The Court observed that, irrespective of the notification challenge, the petitioner had not been afforded a proper opportunity of hearing and had not filed any reply to the show cause notice before the order was passed. Relying on its earlier decision in a similar matter, the Court held that principles of natural justice required that the petitioner be granted an opportunity to contest the demand on merits. Accordingly, the impugned adjudication order was set aside and the matter was remanded to the adjudicating authority, granting time to file a reply and directing that a personal hearing be provided before passing a fresh order. The validity of the impugned notifications was expressly left open and made subject to the final outcome of pending proceedings before the Supreme Court.
