Trehan International Consultants And Engineers Pvt Ltd Vs Commissioner of Delhi Goods And Services Tax And Anr (Delhi High Court)
Delhi High Court held that proper opportunity of being heard not got as petitioner was unaware about issuance of SCN which was uploaded on GST portal under ‘Additional Notices Tab’. Accordingly, matter remanded back and order set aside.
Facts- 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 24th September, 2023 pertaining to the Financial Year 2017-18, as also the consequent order dated 21st December, 2023 passed by the office of Sales Tax Officer.
The Petitioner has also raised a challenge to Notification No. 9/2023-Central Tax dated 31st March 2023. The stand of the Petitioner is that the SCN did not come to the knowledge of the Petitioner as the same was uploaded on the ‘Additional Notices Tab’. The validity of the impugned notification was under consideration before this Court.
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.
