Sanjay Gupta Vs Sales Tax Officer Class II/Avato (Delhi High Court)
In the case of Sanjay Gupta vs. Sales Tax Officer Class II/Avato, the Delhi High Court set aside an order dated 15.04.2024 issued under Section 73 of the Delhi Goods and Services Tax Act, 2017. The order was based on a Show Cause Notice (SCN) dated 08.12.2023, which was uploaded under the “View Additional Notices & Orders” section on the GST portal. The petitioner argued that the SCN should have been placed under the “View Notices & Orders” section, making it more accessible. The High Court referred to previous judgments, including M/s. ACE Cardiopathy Solutions Private Ltd. vs. Union of India, where it was determined that uploading notices under “Additional Notices” did not constitute sufficient service under Section 169 of the CGST Act, 2017. The GST authorities have since redesigned the portal to group both categories under one heading. However, the SCN in question was issued before this redesign. As a result, the court allowed the petition, set aside the impugned order, and remanded the matter to the concerned authority for fresh adjudication. The petitioner was granted two weeks to respond to the SCN, and the authority is directed to consider the response and provide a hearing before making a decision.
