Parth Shokeen Vs Sales Tax Officer (Delhi High Court)
The Delhi High Court considered a writ petition challenging an order dated 15.03.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 read with the Delhi Goods and Services Tax Act, 2017 for Financial Year 2018–19. The Petitioner also challenged the Show Cause Notice dated 10.12.2023, the corresponding Summary of Show Cause Notice, and Notifications No. 9/2023-Central Tax dated 31.03.2023, No. 56/2023-Central Tax dated 28.12.2023, No. 56/2023-State Tax dated 11.07.2024, and No. 9/2023-State Tax dated 22.06.2023. The Court noted that the challenge to the notifications was already pending before the Supreme Court in S.L.P. No. 4240/2025, M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors., and held that the Petitioner’s challenge to the notifications would remain subject to the outcome of those proceedings.
The Petitioner contended that the Show Cause Notice dated 10.12.2023, its summary, Reminder-I dated 19.02.2024, Reminder-II dated 28.02.2024 and the adjudication order dated 15.03.2024 were uploaded under the “Additional Notices & Orders” tab on the GST portal instead of the regular “Notices” tab. According to the Petitioner, no separate intimation regarding such uploading was received, resulting in his inability to file a reply to the Show Cause Notice or attend the personal hearing, following which the impugned order was passed ex parte.
