Sadhna Kohli Vs Sales Tax Officer Class II (Delhi High Court)
Delhi High Court addressed a petition by Sadhna Kohli challenging an order dated December 2023, issued under Section 73 of the Delhi Goods and Services Tax Act, 2017, regarding GST demands for the period from July 2017 to March 2018. The order followed a Show Cause Notice (SCN) issued on September 26, 2023, to which Kohli did not respond, leading to the confirmation of the demand. Kohli claimed she did not receive the SCN and that her access to the GST portal was limited due to the cancellation of her GST registration. The Court acknowledged that the SCN was not easily accessible on the portal, being placed under a less visible section titled ‘Additional Notices and Orders.’ Referencing prior rulings, the Court recognized that the placement of the notices at that time was inadequate for taxpayer awareness. The Court set aside the impugned order, allowing Kohli to file a response to the SCN within two weeks, directing the adjudicating authority to consider her reply and provide a fair hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The petitioner impugns an order dated 12.2023 (hereafter the impugned order) passed by the adjudicating authority under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) for the tax period from July 2017 to March 2018.
