APN Sales And Marketing Vs Union of India & Anr. (Delhi High Court)
The Delhi High Court ruled in favor of APN Sales & Marketing, setting aside a GST demand order amounting to ₹19,62,334 for the financial year 2018-19. The order was issued under Section 73 of the Central and Delhi Goods and Services Tax Acts, following a Show Cause Notice (SCN) dated 08.12.2023. The petitioner argued that it had not received the SCN, as it was only uploaded on the GST portal under the ‘Additional Notices and Orders’ tab, leading to procedural lapses in due process. The petitioner initially sought to challenge Notification No. 9/2023-Central Tax dated 31.03.2023 but later limited the petition to contesting the order dated 28.02.2024.
During the hearing, the respondent’s counsel acknowledged that similar cases had been decided in favor of petitioners in M/s ACE Cardiopathy Solutions Pvt. Ltd. v. Union of India and Kamla Vohra Sales Tax Officer Class II. Considering this precedent, the court quashed the GST demand order and remanded the case to the adjudicating authority for fresh consideration. The court directed that the petitioner be given an opportunity to present its case before any further action is taken. The petition was disposed of accordingly.
