Retrovis Fashion Pvt. Ltd. Vs Sales Tax Officer Class II/Avato (Delhi High Court)
In the case of Retrovis Fashion Pvt. Ltd. vs. Sales Tax Officer Class II, the Delhi High Court overturned a ₹2.33 crore GST demand imposed due to non-receipt of a Show Cause Notice (SCN) and issues with accessing the GST portal. The demand was confirmed by the Adjudicating Authority under Section 73 of the CGST and DGST Acts, following an SCN dated December 27, 2023. Retrovis Fashion contended that they did not receive the SCN because their authorized signatory, who also managed the GST portal, passed away on November 16, 2020, and the company’s GST registration was canceled thereafter. The company ceased operations on April 1, 2019, and could not access the portal or receive notifications sent through it. The High Court noted these circumstances and directed that the impugned order be set aside. The case was remanded to the Adjudicating Authority for reconsideration, allowing the petitioner to respond to the SCN within two weeks. The Court emphasized the need for a fair hearing and a reasoned order, given the exceptional circumstances surrounding the non-receipt of the SCN.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
