Mansura Brush Works Vs Commissioner Of Delhi Goods And Service Tax DGST & Ors. (Delhi High Court)
In a recent ruling, the Delhi High Court has directed tax authorities to restore access to the GST portal for Mansura Brush Works, a taxpayer whose Goods and Services Tax (GST) registration was suspended. The court’s intervention came after the petitioner claimed inability to file a reply to a show cause notice (SCN) due to a lack of portal access.
The petitioner, Mohammad Hashim, proprietor of Mansura Brush Works, had filed a petition challenging an SCN issued on November 28, 2024, by the Sales Tax Officer, which led to the suspension of their GST registration. The SCN, issued under Rule 21A of the Central Goods and Services Tax Rules, 2017, alleged that the business was not being conducted from its declared place of business. The notice required a reply within seven working days, failing which the case would be decided ex parte and the registration would remain suspended.
Instead of filing a formal reply through the portal, Mansura Brush Works had sent a letter to the concerned officer on December 23, 2024, requesting a revisit to their business premises and the restoration of their GST registration. However, a formal online reply was not submitted within the stipulated timeframe. The core grievance articulated by the petitioner was their inability to access the GST portal, which hindered their capacity to file the required response to the SCN.
