NHD Motors Vs Government of N.C.T (Delhi High Court)
The petition was filed under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) dated 9 December 2023 issued for the Financial Year 2018–19 under Section 73 of the Delhi Goods and Services Tax Act, 2017, and the consequent order dated 5 April 2024 passed by the Sales Tax Officer. The impugned order raised a demand of ₹2,23,67,282 against the petitioner, a GST-registered partnership firm.
The petitioner contended that the SCN was uploaded on the “Additional Notices Tab” of the GST portal and was therefore not brought to its knowledge. As a result, no reply was filed, and the order was passed without affording an opportunity to contest the case on merits. It was also submitted that the tax demand was based on a miscalculation and that no excess Input Tax Credit had been availed.
The Court noted that in similar cases, including prior decisions, matters had been remanded where SCNs were uploaded in the “Additional Notices Tab” and not effectively communicated to the assessee. The intention in such cases was to ensure that the noticee is given a fair opportunity to respond and that orders are not passed in default.
