Parshuram Yadav Vs Superintendent GST Officer & Ors (Delhi High Court)
The Delhi High Court has declined to quash an ex-parte demand order for Rs. 33,68,140 against Parshuram Yadav, issued by the Superintendent GST Officer. The petitioner challenged the order, arguing that the initial show cause notice (SCN) was uploaded to an “Additional Notices Tab” on the GST portal and thus did not come to his attention, leading to a lack of reply and personal hearing.
However, the GST Department countered that a reminder to the SCN was also issued on February 21, 2024. They stated that changes implemented on the GST portal after January 16, 2024, ensure visibility of SCNs and other documents to parties. The Court noted that the impugned order explicitly recorded the absence of a reply and the failure to avail a personal hearing.
Considering the issuance of a reminder, the High Court concluded that the Adjudicating Authority had provided sufficient opportunities before proceeding with the ex-parte order. Consequently, the Court found no grounds to interfere with the order under its writ jurisdiction. While upholding the demand order, the Court granted the petitioner leave to file an appeal before the appropriate Appellate Authority under Section 107 of the Central Goods and Services Act, 2017, by July 15, 2025. If the appeal is filed within this timeframe with the required pre-deposit, the Appellate Authority is directed not to dismiss it on grounds of limitation but to hear it on its merits. The court also mandated that access to the GST Portal be ensured for the petitioner to access relevant documents.
