Chirag Garg Vs Commissioner State Tax (Delhi High Court)
The Delhi High Court set aside an ex-parte assessment order dated August 28, 2024, which had raised a GST demand of ₹19,79,840 against the Petitioner, Chirag Garg. The Petitioner challenged the order, arguing that the Show Cause Notice (SCN) dated May 31, 2024, was missed because it was placed in the ‘Additional Notices Tab’ on the portal.
The Respondent countered that the ‘Additional Notices Tab’ had been visible since January 16, 2024, making the missed SCN the Petitioner’s responsibility. The Court agreed that the ‘Additional Notices Tab’ argument was not tenable. However, given that the impugned order was ex-parte and the Petitioner was willing to deposit the entire tax amount, the High Court remanded the matter for fresh adjudication on merits.
The remand was subject to two conditions: the Petitioner must deposit the tax amount of ₹10,22,963 (with permission to use available Input Tax Credit) and file a formal reply, both by July 10, 2025. Subject to this deposit, the Order-in-Original was set aside, and the Adjudicating Authority was directed to proceed with a new adjudication.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
