A B C Enterprises Vs Sales Tax Officer Class II Avato Ward 102 & Ors. (Delhi High Court)
The Delhi High Court addressed a petition filed by M/s. ABC Enterprises challenging an order passed un-der Section 73 of the Delhi Goods and Service Tax Act, 2017. The petitioner sought to quash the order and also challenged certain notifications related to GST. The central issue revolved around the petitioner’s claim of not receiving the show cause notice (SCN) for the assessment year 2019-2020, which led to the impugned order. The Sales Tax Officer presented evidence, including an affidavit, stating that the SCN and reminders for 2019-2020 were sent electronically via the GST portal and SMS, consistent with the procedure followed for previous years (2017-18 and 2018-19). Notably, for those earlier years, the petitioner had responded to the SCNs sent through the same method, and the proceedings were subsequently dropped.
Considering the department’s submission and the petitioner’s prior engagement with the GST portal’s notification system, the High Court found it difficult to accept the petitioner’s contention of non-receipt for the disputed assessment year. The court noted the consistent process of electronic communication employed by the department, which had successfully elicited responses from the petitioner in the past. However, acknowledging the petitioner’s assertion of becoming aware of the order only in January 2025, the court provided a specific relief. Instead of dismissing the petition outright, the High Court granted the petitioner two weeks to file an appeal against the order dated August 24, 2024. This con-cession was made under the specific circumstances of the case, and the court clarified that any delay beyond this period would be subject to the appellate authority’s discretion regarding condonation. The petitioner also stated that they were not pursuing the challenge against the aforementioned GST notifications or any other reliefs sought in the petition. Consequently, the petition was disposed of with these directions.
