Ess Dee Industries Vs Commissioner of DGST & Ors (Delhi High Court)
The petitioner challenged a Show Cause Notice dated 11 December 2023 for FY 2018–2019 and the consequential order dated 10 March 2024. The petitioner also contested two notifications—Notification No. 9/2023 (Central Tax) and Notification No. 09/2023 (State Tax)—which were already under challenge in a batch of petitions led by another matter. In that batch, the Court had heard submissions questioning whether proper procedure under Section 168A of the CGST Act was followed before issuing the notifications. Different High Courts had taken differing views regarding the validity of related notifications, and the issue was pending before the Supreme Court in an SLP, where notice had been issued.
Several High Courts, including Punjab & Haryana, refrained from ruling on the validity of the notifications and disposed of petitions subject to the Supreme Court’s final decision. The Delhi High Court observed that, since the broader challenge to the notifications was already before the Supreme Court, any challenge in the present petition would also remain subject to its outcome.
The petitioner argued that the SCN was uploaded only under the “Additional Notices” tab on the GST portal, which prevented the petitioner from becoming aware of it and filing a reply. A reminder was also issued, but no reply was filed. The adjudication order was passed without the petitioner’s participation, and the petitioner claimed to have learned of the proceedings only when a subsequent notice was issued in September 2025. Citing a prior judgment where similar issues arose due to SCNs placed under the “Additional Notices” tab, the Court noted that the petitioner had not been given a fair opportunity to respond.
