Aayushi Hygiene And Care Private Limited Vs Commissioner of DGST & Ors (Delhi High Court)
Delhi High Court held that non-filing of reply as GST SCN uploaded on ‘Additional Notices Tab’ justifiable. Accordingly, matter remanded back to Adjudicating Authority and time granted for filing reply.
Facts- The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the show cause notice dated 29th May, 2024 issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2019-20, as also the consequent order dated 2nd August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi.
The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 as also Notification No. 9/2023- State Tax dated 22nd June, 2023.
Conclusion- Held that in the present case, SCN dated 29th May, 2024, from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’. Therefore, the same was not brought to the knowledge of the Petitioner due to which no reply was filed. Here, the writ petition was filed in the year 2024, raising issues as to the validity of the impugned notifications. 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.
