Landmark Traders Private Limited Vs Union of India & Ors (Delhi High Court)
In a significant ruling for taxpayers, the Delhi High Court has set aside an ex-parte order issued by the Department of Trade & Taxes, Government of NCT of Delhi, in the case of Landmark Traders Private Limited Vs Union of India & Ors. The court determined that the Show Cause Notice (SCN) and subsequent reminder, which led to the ex-parte order, were improperly served by being uploaded solely to the ‘Additional Notices Tab’ on the Goods and Services Tax (GST) portal, without ensuring the petitioner’s awareness.
The petitioner, Landmark Traders Private Limited, challenged the SCN dated September 29, 2023, for the Financial Year 2017-18, and the consequent order dated December 2, 2023. The core of the petitioner’s argument was that they were unaware of the SCN and the reminder notice, as both were uploaded to a section of the GST portal not routinely monitored by them – the ‘Additional Notices Tab’. This lack of proper notification, the petitioner contended, deprived them of an opportunity to file a reply or avail a personal hearing, leading to an ex-parte adjudication.
Challenge to Notification Validity Sub Judice in Supreme Court
