Facts of the Case: M/S Trans India Logistics challenged a Show Cause Notice dated 18th September, 2023 for FY 2017-18 and the consequent demand order dated 23rd December, 2023, along with a vires challenge to Notification Nos. 9/2023 and 56/2023 (Central and State Tax) extending the limitation for passing orders under Section 168A of the CGST Act. The petitioner's specific grievance was that the SCN had been uploaded only under the 'Additional Notices Tab' on the GST portal — a tab that, before mid-January 2024, was not prominently visible in the portal's general menu — so that the notice never came to its knowledge and no reply could be filed.

Issues Involved:

  1. Whether the validity of Notification Nos. 9/2023 and 56/2023, extending limitation under Section 168A, should be decided here or left open pending the Supreme Court's ruling.
  2. Whether a demand order following an SCN uploaded only on the pre-2024 'Additional Notices Tab' can be sustained without further opportunity to the assessee.

Petitioner's Arguments:

  • The impugned notifications extending time under Section 168A were issued without proper prior recommendation of the GST Council, as had been argued in the lead matter DJST Traders Pvt. Ltd. v. Union of India.
  • The SCN dated 18th September, 2023 was placed only under the 'Additional Notices Tab', which was not brought to the Petitioner's knowledge, resulting in an ex parte demand without any opportunity to be heard on merits.

Respondent's Arguments:

  • The validity of the notifications was defended by the Department as part of the wider DJST Traders batch, where various High Courts had taken divergent views, with the issue now pending before the Supreme Court in SLP No. 4240/2025 (HCC-SEW-MEIL-AAG JV).

Court Order / Findings:

  • Noting the pending Supreme Court proceedings and the divergent High Court views on Notification 56/2023, the Court kept the vires question expressly open, to be governed by the eventual outcome of the SLP and of the Court's own batch matter in Engineers India Ltd. v. Union of India concerning the parallel State notifications.
  • On facts, following its own precedents in Neelgiri Machinery and Satish Chand Mittal, where SCNs uploaded only under the pre-2024 'Additional Notices Tab' were held not to have afforded a fair opportunity, the Court set aside the impugned demand order and granted the Petitioner time till 30th September, 2025 to file its reply.
  • The Adjudicating Authority was directed to issue a fresh personal-hearing notice — communicated to the Petitioner's specified mobile number and e-mail, not merely uploaded on the portal — consider the reply and submissions, and pass a fresh order; portal access was to be restored within a week.

Important Clarification:

  • For SCNs issued before the GST portal's January 2024 fix that made the 'Additional Notices Tab' visible under the general menu, courts have consistently treated upload under that tab alone as insufficient notice, warranting the order's remand for a fresh reply and hearing — separately from, and without prejudice to, the pending Supreme Court adjudication on the vires of Notifications 9/2023 and 56/2023.

Sections Involved:

  • Section 168A, CGST Act, 2017 — extension of limitation on GST Council recommendation.
  • Notification No. 56/2023-Central Tax and Notification No. 9/2023 — extension notifications under challenge.
  • Section 73, CGST Act, 2017 — underlying demand provision.

Decision – In Favour of: Disposed of with directions, in part favour of Assessee — the demand order was set aside and remanded for a fresh opportunity, while the notification-vires question was left open, subject to the Supreme Court's ruling.

Case Details: High Court of Delhi at New Delhi; W.P.(C) 11812/2025 & CM APPL. 48223/2025; Coram: Justice Prathiba M. Singh and Justice Shail Jain; Date of Decision: 7th August, 2025.

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