Bablu Rana Vs Proper Officer SGST Ward -24 Zone -1 & Anr (Delhi High Court)
In the case of Bablu Rana Vs Proper Officer SGST Ward-24 Zone-1 & Anr, the Delhi High Court examined the procedural compliance regarding the issuance and service of a Show Cause Notice (SCN) under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner, a sole proprietor registered with GST authorities, challenged the SCN issued on 22.09.2023 and the subsequent order dated 18.12.2023, arguing that the notice was not served appropriately. The SCN had been uploaded under the “Additional Notices and Orders” category on the GST portal, which the petitioner claimed was not easily accessible and did not meet the requirements under Section 169 of the CGST Act. The petitioner also contested Notification No. 9/2023-Central Tax, which extended the time limit for adjudication under Section 73(9) for FY 2017-18 to 31.12.2023.
The court found merit in the petitioner’s claims, particularly regarding the improper categorization of the SCN on the portal, which created procedural ambiguities. Referring to prior judgments, including the ACE Cardiopathy Solutions Pvt. Ltd. case, the court held that uploading notices under a separate heading does not constitute sufficient service under the CGST Act. The court also noted that the GST authorities had since addressed the portal design issue, but the SCN in question was issued before the redesign. Consequently, the court set aside the impugned order and remanded the matter for fresh adjudication, allowing the petitioner to respond to the SCN within two weeks. The ruling reinforces the importance of adhering to procedural norms for ensuring fair compliance under GST laws.
