N B Footcare Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that GST order set aside as GST notice was uploaded on ‘Additional Notices Tab’ and the same was not brought to knowledge of the petitioner. Accordingly, matter remanded back and petitioner directed to furnish reply.
Facts- The Petitioner is a sole proprietary concern of Mr. Nikhil Kumar Bansal. The Petitioner is engaged in the business of manufacturing footwear. A SCN was issued on 8thJanuary, 2024 in respect of Financial Years 2018-19 u/s. 73 of the Central Goods and Service Tax Act, 2017. No reply was filed by the Petitioner and the impugned order dated 15th April, 2024 has been passed raising a demand to the tune of Rs.32,44,376/-.
The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 8th January, 2024. The present petition further challenges the vires of Notification No.56/2023-Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023.
Conclusion- Held that there is no doubt that after 16th January 2024, changes have been made to the GST portal and the ‘Additional Notices Tab’ has been made visible. However, in the present case, the SCN was issued prior to the said date. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority. Accordingly, the impugned order is set aside. The Petitioner is granted time till 25th July 2025, to file the reply to SCN. Upon filing of the reply, the Adjudicating Authority shall issue a notice for personal hearing to the Petitioner.
