Facts of the Case

M/S Trans challenged a show cause notice dated 23rd September 2023 and the consequent order dated 19th December 2023 passed by the Sales Tax Officer, Delhi, for Financial Year 2017-18, along with the vires of Notification No. 56/2023-Central Tax, Notification No. 09/2023-Central Tax, and their corresponding State Tax notifications issued under Section 168A of the CGST Act to extend limitation for passing assessment orders. This challenge formed part of a large batch of petitions, with the lead matter's core question — validity of the Section 168A extensions — already pending before the Supreme Court in SLP No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV). On facts, the petitioner's specific grievance was that both the SCN and a reminder notice dated 31st October 2023 were uploaded only under the portal's 'Additional Notices Tab', which was not visible in the ordinary course, resulting in the order being passed without any reply from the petitioner.

Issues Involved

  1. Whether the challenge to Notifications No. 9/2023 and 56/2023 (Central and State Tax) under Section 168A of the CGST Act should be independently decided, given the pending Supreme Court proceedings on the same question.
  2. Whether a demand order passed pursuant to a show cause notice uploaded only under the 'Additional Notices Tab' — not visible in the ordinary notices view — violates natural justice and warrants remand.

Petitioner's Arguments

  • The SCN and the reminder notice were both uploaded only under the 'Additional Notices Tab' of the GST portal, which was not part of the general notices menu at the relevant time, so the petitioner never had actual knowledge of them and could not file a reply.
  • The consequent demand order was accordingly passed without affording any opportunity to contest the case on merits.
  • The validity of the impugned Section 168A notifications was independently under challenge, citing the divergence of views among the Allahabad, Patna, Guwahati and Telangana High Courts.

Respondent's Arguments

  • The Department pointed out that after 16th January 2024, changes were made to the GST portal making the 'Additional Notices Tab' visible under the general menu, implying that later notices would not suffer the same infirmity.

Court Order / Findings

  • The Court traced the history of its own batch orders in DJST Traders Pvt. Ltd. vs. Union of India and connected matters, noting that various High Courts had taken divergent views on the Section 168A notifications and that the issue was squarely pending before the Supreme Court in SLP No. 4240/2025.
  • Applying its consistent approach in similar 'Additional Notices Tab' cases (Neelgiri Machinery, Satish Chand Mittal), the Court held that since the SCN predated the January 2024 portal fix and the petitioner did not get knowledge of it, the order deserved to be remanded for a fresh opportunity to be heard, regardless of the pending notification challenge.
  • The impugned order was set aside; the petitioner was granted time till 30th September 2025 to file its reply, with the hearing notice to be communicated by e-mail in addition to the portal upload.
  • The Court expressly kept open the question of validity of the impugned notifications, to abide by the outcome before the Supreme Court and in the Engineers India Limited batch pending before the Delhi High Court itself.

Important Clarification

  • A GST demand order passed pursuant to a show cause notice uploaded only under the GST portal's 'Additional Notices Tab' (prior to the January 2024 portal fix) is liable to be set aside for denial of a real opportunity to respond, independent of the outcome of any notification-validity challenge.
  • The validity of Notifications No. 9/2023 and 56/2023 (Central Tax and State Tax), issued under Section 168A of the CGST Act to extend adjudication timelines, remains sub judice before the Supreme Court in SLP No. 4240/2025, and any relief granted on facts is expressly made subject to that outcome.

Sections Involved

  • Section 168A, CGST Act, 2017 — empowers extension of time limits for completion of GST proceedings on GST Council recommendation, the basis of the challenged notifications.
  • Notification No. 56/2023-Central Tax & State Tax — extended the limitation for passing orders under Section 73 for FY 2018-19, under challenge in this and connected batches.
  • Notification No. 09/2023-Central Tax & State Tax — an earlier extension notification under the same provision, also under challenge.

Decision – In Favour of

The decision is disposed of with directions, in favour of the assessee (M/S Trans) on the facts of service, while the larger question of the notifications' validity is left open pending the Supreme Court's decision.

Case Details

High Court of Delhi at New Delhi; W.P.(C) 11744/2025 & CM APPL. 48042/2025; Coram: Hon'ble Justice Prathiba M. Singh and Hon'ble Justice Shail Jain; Order dated 6th August 2025.

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