Keshav Metals Vs Commissioner of Delhi Goods And Services Tax And Ors (Delhi High Court)
Delhi High Court held that petitioner was not aware about the GST SCN uploaded on ‘Additional Notices Tab’, accordingly, order passed in absence of the reply is liable to be quashed. Notably, 30 days time given to petitioner to furnish reply.
Facts- The present petition has been filed by the Petitioner – M/s Keshav Metals through proprietor Shri Sunil Khandelwal under Article 226 of the Constitution of India challenging the order dated 11thAugust, 2024 arising pursuant to show cause notice dated 21st May, 2024 by which demand has been raised to the tune of Rs. 1,35,99,517/- (Rs. 66,23,407/- for the SGST + Rs. 66,23,407/- for the CGST + Rs. 352703/- for IGST).
The case of the Petitioner is that the SCN is undated and was not received by the Petitioner. It is also not properly signed. The Petitioner vide the present petition also raises a challenge to Notification No. 56/2023 State Tax.
Conclusion- Held that the SCN dated 21stMay, 2024, from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’ – therefore, the same did not come to the knowledge of the Petitioner. The impugned order dated 11th August, 2024 was passed without providing the Petitioner a personal hearing and in the absence of a reply on behalf of the Petitioner. Thus, considering the Petitioner has not been afforded an opportunity to file a reply or given a personal hearing, following the above decision in W.P.(C) 13727/2024, the impugned order is set aside. Let the reply be filed by the Petitioner within 30 days. Thereafter the Petitioner shall be also given a personal hearing.
