Anant Wire Industries Vs Sales Tax Officer Class II/AVATO (Delhi High Court)
Non-Compliance with Proper Service of Show Cause Notice on GST Portal: Delhi High Court Quashes Impugned Order and Grants Relief to Taxpayer
Legal Issues and Case Background
1. The matter pertains to a petition filed under Articles 226 and 227 of the Constitution of India. The petitioner challenges the order dated 21st February 2024, which was issued pursuant to a Show Cause Notice (SCN) dated 5th September 2023. The petitioner contends that the SCN was never communicated.
2. According to the petitioner, the SCN was uploaded on the GST portal under the heading ‘Additional Notices and Orders’, making it inaccessible and unnoticed. This procedural lapse, as claimed by the petitioner, violates Section 169 of the CGST Act, 2017 concerning the proper mode of serving notices.
Arguments by the Petitioner
3. The petitioner relies heavily on judgments in similar cases, including Kamla Vohra v. Sales Tax Officer Class II and ACE Cardiopathy Solutions (P.) Ltd. v. Union of India. These cases establish that merely uploading notices under ambiguous categories on the GST portal does not constitute valid service.
4. It was further argued that Section 169 specifies recognized methods of serving notices, including delivery by hand, registered post, or email to the registered address. The petitioner asserts that none of these methods were adhered to.
