A 1 Enterprises Vs Sales Tax Officer (Delhi High Court)
Summary: The Delhi High Court considered a writ petition filed by A 1 Enterprises through its proprietor Deepanshu Jain challenging a Show Cause Notice dated 20.11.2024 and an Order dated 07.02.2025 passed by Respondent No. 1 under Section 73 of the Central Goods and Services Tax Act, 2017.
The Petitioner sought issuance of a writ in the nature of certiorari to quash the impugned Show Cause Notice and Order. The Petitioner’s case was that it had never been intimated about the issuance of the Show Cause Notice and had not been supplied a copy of the Order. The Respondents, on the other hand, contended that both the Show Cause Notice and the Order had been uploaded on the GST Web Portal.
The Court considered the Division Bench judgment of the Punjab and Haryana High Court in Luxmi Traders v. Union Territory of Chandigarh and Others, (2026) 44 CENTAX 371 (P&H). In that decision, the Punjab and Haryana High Court examined service of notices through the GST common portal and held that mere uploading of a notice, without acknowledgement of receipt or filing of a reply, could not by itself be treated as sufficient service.
