Wooden Craft Vs Commissioner of Delhi Goods and Service Tax (Delhi High Court)
The Delhi High Court considered a writ petition challenging a GST assessment order dated 25 August 2024 and a show cause notice (SCN) dated 20 May 2024, which raised a demand of ₹72,99,391 for FY 2019–20. The petitioner also questioned the validity of certain Central and State GST notifications that extended limitation periods for adjudication.
The Court noted that similar challenges to these notifications were already pending before the Supreme Court of India, where conflicting views of various High Courts had been highlighted. In light of this, the Delhi High Court held that the petitioner’s challenge to the Central notifications would remain subject to the outcome of the Supreme Court proceedings. Challenges to parallel State notifications were retained for separate consideration.
On facts, the petitioner contended that the SCN and subsequent reminders were uploaded on the “Additional Notices” tab of the GST portal and therefore did not come to its notice. According to the petitioner, the demand order was passed ex parte without a reply or personal hearing, and knowledge of the proceedings arose only after a telephonic call from the department. The respondent argued that the notices were issued after changes to the GST portal and were duly uploaded.
