Raj Udyog Vs Goods And Service Tax Officer (Delhi High Court)
The petitioner challenged a show cause notice dated 13 December 2023 for FY 2018-19, the consequent order dated 28 April 2024, and several GST notifications related to extensions of limitation. The validity of these notifications has been the subject of extensive litigation across High Courts and is currently pending before the Supreme Court in SLP No. 4240/2025. Various High Courts have taken differing views on these notifications, and several connected petitions have been disposed of with directions that the Supreme Court’s final ruling will bind them.
The Delhi High Court noted that similar matters had previously been disposed of after observing that the question of validity of the impugned notifications would remain subject to the Supreme Court’s decision. Cases involving parallel State notifications were retained for separate adjudication.
In the present matter, the petitioner argued that the show cause notice and subsequent reminder were uploaded only on the “Additional Notices” tab of the GST portal, which was not prominently visible at the time, resulting in lack of knowledge of the notices. Consequently, no reply was filed, and the impugned order was passed without affording an opportunity of hearing. Although the impugned order recorded that a reply was filed through DRC-06, the Department later clarified that no reply had actually been submitted.
