Facts of the Case

Taufik Khan, proprietor of TLD Traders, challenged an order dated 21 April 2024 passed for the financial year 2018-19, arising from a show cause notice dated 27 December 2023, and additionally challenged the vires of Notification No. 56/2023-Central Tax dated 28 December 2023 issued under Section 168A of the CGST Act. The challenge formed part of the DJST Traders Private Limited batch (lead matter W.P.(C) No. 16499/2023) concerning the validity of the Section 168A limitation-extension notifications.

Issues Involved

  1. Whether the impugned Notification extending limitation under Section 168A was validly issued (an issue common to the batch, pending before the Supreme Court).
  2. Whether the SCN, having been uploaded on the 'Additional Notices Tab' before the GST portal was reorganised with effect from 16 January 2024, deprived the petitioner of a genuine opportunity to respond.

Petitioner's Arguments

  • The SCN dated 27 December 2023 was uploaded on the 'Additional Notices Tab', which was not brought to the petitioner's knowledge, resulting in no reply being filed before the detailed order dated 21 April 2024 was passed.

Respondent's Arguments

  • The GST portal was amended from 16 January 2024 to make the 'Additional Notices Tab' more visible, and a reminder was in any event issued to the petitioner on 17 March 2024 (after the portal change); no reply was filed and no personal hearing was availed by the petitioner.

Court Order / Findings

  • The vires challenge to Notification No. 56/2023-Central Tax remains sub judice before the Supreme Court in S.L.P No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) and was accordingly left open.
  • On facts, since the original SCN itself was dated 27 December 2023 – before the 16 January 2024 portal reorganisation – the Court, following its own precedent in Neelgiri Machinery v. Commissioner Delhi GST (itself following Satish Chand Mittal), held that the petitioner did not get a fair opportunity to respond.
  • The impugned order was set aside; the petitioner was granted time till 31 October 2025 to file its reply, with hearing notices to be both uploaded and e-mailed going forward, and a fresh reasoned order to follow after a personal hearing.

Important Clarification

  • Where an SCN pre-dates the 16 January 2024 reorganisation of the GST portal's notices tabs, Delhi High Court treats reliance on the 'Additional Notices Tab' defect as made out and grants a fresh opportunity, even if subsequent reminders were issued after the portal change.
  • Any order passed on remand remains subject to the Supreme Court's final ruling on the vires of Notification No. 56/2023-Central Tax.

Sections Involved

  • Section 168A, CGST Act, 2017 – power to extend time limits on recommendation of the GST Council.
  • Notification No. 56/2023-Central Tax dated 28 December 2023.

Decision – In Favour of

Disposed of in favour of the Assessee with directions – the impugned order is set aside and a fresh opportunity to reply and be heard is granted, with the vires challenge kept open.

Case Details

  • Court: High Court of Delhi at New Delhi
  • Case No.: W.P.(C) 14301/2025
  • Coram: Hon'ble Justice Prathiba M. Singh and Hon'ble Justice Shail Jain
  • Date of Decision: 16 September 2025

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