Absolute Electrovision Pvt LT Vs Additional Commissioner (Delhi High Court)
Summary: The Delhi High Court disposed of the writ petition filed by Absolute Electrovision Pvt Ltd challenging proceedings initiated under Section 74 of the CGST Act, 2017 for FY 2017-18 to 2020-21. The petitioner had sought, inter alia, quashing of the order dated 28.01.2025, the proceedings before the adjudicating authority and the show cause notice dated 27.09.2023, contending that the extended period of limitation had been wrongly invoked and that the proceedings had been conducted without following due procedure, providing a fair opportunity of personal hearing or considering the petitioner’s reply.
The primary grievance before the Court was that the show cause notice had never been duly served upon the petitioner, thereby depriving it of an opportunity to contest the proceedings initiated against it.
The petitioner relied upon paragraph 60 of the judgment in Luxmi Traders v UT of Chandigarh & Ors., rendered by the Division Bench of the Punjab and Haryana High Court and reported as (2026) 44 CENTAX 371 (P&H). The principles relied upon concerned the consequences where a show cause notice is served only by uploading it on the Common Portal without acknowledgment of receipt or a reply from the assessee. The principles include restoration of proceedings to the stage of issuance of the SCN where an ex parte order is passed without a reply, with liberty to the assessee to file its reply and a corresponding obligation upon the Department to proceed after affording the required opportunity of hearing. TaxGuru: Service of Notices & Orders on Common GST Portal
