Petitioner Unaware of GST SCN on Additional Notices Tab; Matter Remanded

National Food and Beverages Vs Commissioner Delhi Goods and Service Tax And Others (Delhi High Court)

Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not noticed by the petitioner. Hence, order set aside and matter remanded back to Adjudicating Authority. Further, petitioner is granted time to file their reply.

Facts- The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the show cause notice dated 8th December, 2023 issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 8th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023-Central Tax dated 31st March, 2023 as also Notification No. 56/2023- State Tax dated 11th July, 2024.

Conclusion- Held that there is no doubt that after 16th January 2024, changes have been made to the GST portal and the ‘Additional Notices Tab’ has been made visible. However, in the present case, the SCN was issued on 8th December, 2023 and the same may not have come to the notice of the Petitioner. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority. Accordingly, the impugned order is set aside. The Petitioner is granted time till 10th July 2025, to file the reply to SCN. Upon filing of the reply, the Adjudicating Authority shall issue a notice for personal hearing to the Petitioner.