Punjab State Cooperative Milk Producers Federation Ltd. Vs Additional Commissioner Central GST Delhi West Ward 45 Delhi & Ors. (Delhi High Court)
Delhi High Court has intervened in a case involving the Punjab State Cooperative Milk Producers Federation Ltd., directing the assessee to promptly correct its details on the Goods and Services Tax (GST) portal following a dispute over the delivery address of a Show Cause Notice (SCN). The court’s order came while hearing a challenge by the Federation against an Order-In-Original issued under Section 74 of the Central Goods and Services Tax Act, 2017.
The core of the Federation’s grievance was that the initial SCN, dated November 15, 2022, was not received in a timely manner and was also not uploaded on the GST portal. According to the Federation, they only became aware of the SCN upon receiving a separate letter from the department much later, on March 2, 2023.
The discrepancy arose due to the tax department reportedly using multiple addresses associated with the Federation. While the Federation asserted that its current operational address is in Karol Bagh, central Delhi, the SCN was dispatched to an East Patel Nagar address. The Federation’s counsel informed the court that the East Patel Nagar address appeared to have been inadvertently included in a form submitted earlier in 2019 for updating details of one of the Federation’s directors.
