Matter remanded as petitioner was unaware about GST SCN uploaded on Additional Notices Tab

Balaji Freight Carriers Pvt. Ltd. Vs Union of India And Ors. (Delhi High Court)

Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not brought to the knowledge of the petitioner. Hence, ex-parte order was passed without providing an opportunity to challenge SCN on merits. Thus, matter remanded back.

Facts- The present petition has been filed by the Petitioner – Balaji Freight Carriers Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 23^rd September, 2023, pertaining to the Financial Year 2017-18, as also the consequent order dated 13^th December, 2023, passed by the office of Sales Tax Officer Class II/ AVATO, Delhi. Further, the petition also challenges Notification No.9/2023-Central Tax dated 31^st December, 2023 as also Notification No.56/2023-Central Tax dated 28^th December, 2023.

Conclusion- Held that the validity of the impugned notifications is under consideration before the Supreme Court, had disposed of several matters in the said batch of petitions after addressing other factual issues raised in the respective petitions. Additionally, while disposing of the said petitions, this Court clearly observed that the validity of the impugned notifications therein shall be subject to the outcome of the proceedings before the Supreme Court in S.L.P. No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors.