Etemad Cargo Vs Assistant Commissioner (Delhi High Court)
The Delhi High Court considered a writ petition challenging a show cause notice dated 2 November 2020 and a consequential order dated 9 December 2020 passed by the Assistant Commissioner for the tax period April 2019 to March 2020. The petitioner contended that both the show cause notice and a reminder dated 18 August 2020 were uploaded on the GST portal under the “Additional Notices Tab,” due to which they did not come to the petitioner’s knowledge. As a result, no reply was filed and the impugned order was passed without granting a personal hearing.
The Court noted that in similar circumstances, where notices were uploaded under the “Additional Notices Tab,” it had previously remanded matters to ensure that assessees received a fair opportunity to respond and be heard on merits. The Court referred to earlier decisions where it was observed that lack of clarity in portal communication could result in notices not being effectively served, leading to ex parte orders. Although changes were made to the GST portal after 16 January 2024 to make the “Additional Notices Tab” visible, the Court observed that the present case related to a notice issued in November 2020, when such visibility was not ensured.
