Jarosniv Exports Pvt. Ltd. Vs Sales Tax Officer (Delhi High Court)
The petitions challenged demand orders passed for financial years 2017–18 and 2019–20 by the Sales Tax Officer, arising from show cause notices (SCNs) that were uploaded on the GST portal under the “Additional Notices Tab.” The petitioner contended that such mode of uploading did not effectively bring the notices to its knowledge, resulting in non-filing of replies and subsequent ex parte orders without an opportunity to contest the proceedings on merits.
The Court examined the manner of service of notices and referred to its earlier decisions in similar cases where SCNs uploaded under the “Additional Notices Tab” were held not to constitute effective notice. In such cases, the Court had remanded matters to ensure that the affected party is given a fair opportunity to respond and be heard.
The Court noted that changes were made to the GST portal after 16 January 2024, making the “Additional Notices Tab” more visible. However, it distinguished between the two petitions based on the dates of SCNs. In one case, the SCN dated 23 September 2023 was issued prior to the portal changes, and thus the petitioner’s claim of lack of effective notice was found to be justified. In the other case, although the SCN dated 28 May 2024 was issued after the changes, the petitioner still asserted that the notice was not effectively brought to its attention.
