Suryan Technologies Vs Sales Tax Officer (Delhi High Court)
Delhi High Court has set aside a demand order against M/s Suryan Technologies, ruling that the Show Cause Notice (SCN) and subsequent reminders were uploaded to an incorrect tab on the GST portal, thereby denying the assessee a proper opportunity to respond and be heard. The court’s decision, delivered on a petition challenging both the SCN and the resultant order, highlights the importance of effective communication in tax proceedings.
Suryan Technologies had approached the High Court challenging an SCN dated September 23, 2023, for the tax period of March 2017 to March 2018, and the subsequent order dated December 6, 2023, issued by the Sales Tax Officer Class II/AVATO, Ward-90, Zone-8, Delhi. The petition also questioned the legality of Notification No. 09/2023- Central Tax dated March 31, 2023.
The challenge to the vires of Notification No. 09/2023 and other related notifications has been a subject of extensive litigation across various High Courts and is currently pending before the Supreme Court. The Delhi High Court itself had been hearing a batch of petitions on this matter, with the lead case being P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’.
