Reasonably sufficient time to be grated for furnishing reply to GST SCN

Dawn Express Courier Del Private Limited Vs Union of India & Ors (Delhi High Court)

Delhi High Court held that one day’s notice for hearing is completely violative of principles of natural justice. Also held that GST department needs to ensure that reasonably sufficient time is granted for furnishing reply. Thus, afforded 30 days time to file reply to GST SCN.

Facts- The present petition has been filed by the Petitioner M/s Dawn Express Courier Del Private Limited under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice issued by Respondent No. 2 dated 29^thJune, 2025 issued to the Petitioner, calling upon the Petitioner to show cause as to why the demands and penalties ought not to be imposed on the Petitioner. The amount sought to be demanded is Goods and Service Tax amounting to Rs.32,82,37,775/- along with the penalties of the above amount.

Conclusion- Held that one day’s notice for hearing would be completely violative of the principles of natural justice. Under these circumstances, the Department ought to ensure that at least reasonably, sufficient time is granted to the Petitioners and assesses in order to enable them to file a reply. However, in this case, from June onwards, repeated summons and notices have been issued but there is not a single letter on record by the Petitioner giving its stand in respect of the contentions and allegations of the Department. Under these circumstances, this Court is of the opinion that the Petitioner ought to be afforded a proper 30 days’ time to file a reply to the SCN. There is no jurisdictional challenge to the SCN which warrants the interference of this Court under writ jurisdiction.