Aryansh Alloys Vs Commissioner of Delhi GST & Ors (Delhi High Court)
The Delhi High Court considered a writ petition filed by a registered dealer challenging a show cause notice dated 23 September 2023 and a consequent demand order dated 26 December 2023 issued for the tax period July 2017 to March 2018. The petition also questioned the validity of certain Central and State GST notifications extending limitation periods. The Court noted that similar challenges to these notifications were part of a larger batch of cases, with conflicting views taken by various High Courts, and that the issue of their validity was pending consideration before the Supreme Court of India in SLP No. 4240/2025. Accordingly, the High Court clarified that the challenge to the notifications in the present case would remain subject to the final outcome of the Supreme Court proceedings.
On facts, the petitioner contended that although replies to the show cause notice had been filed, no date for personal hearing was fixed and the relevant notices and orders were uploaded only under the “Additional Notices” tab on the GST portal. As a result, the demand order was passed without the petitioner being effectively aware of it or being granted a proper opportunity of hearing. The Court observed that, at the relevant time, the “Additional Notices” tab was not prominently visible on the portal and that subsequent changes making it visible were introduced only after January 2024.
