Facts of the Case

MAM Raj Hari Ram, described as a small seller engaged in the sale of dry fruits, challenged an order dated 21 August 2024 raising a demand of Rs.5,64,190/- for the financial year 2019-20, and the underlying show cause notice dated 21 May 2024, as well as the vires of Notification No. 56/2023-Central Tax and No. 56/2023-State Tax issued under Section 168A of the CGST Act. The challenge was part of the DJST Traders Private Limited batch.

Issues Involved

  1. Whether the impugned Notifications extending limitation under Section 168A were validly issued (common batch issue, pending before the Supreme Court).
  2. Whether the impugned order, passed without a reply or personal hearing, deserved to be set aside.

Petitioner's Arguments

  • The SCN and two reminder notices were all uploaded on the 'Additional Notices Tab', which did not come to the petitioner's knowledge, resulting in the order being passed without a personal hearing or a reply on record.

Respondent's Arguments

  • The SCN and both reminders were issued after 16 January 2024, i.e., after the GST portal change that made the 'Additional Notices Tab' visible under the general menu, so no grievance regarding tab-visibility could be raised.

Court Order / Findings

  • The Court agreed that, since the SCN post-dated the January 2024 portal reorganisation, the 'Additional Notices Tab' issue did not strictly arise, but nonetheless found — following its own precedent in Sugandha Enterprises v. Commissioner Delhi GST — that since no reply had been filed and no hearing afforded, the petitioner deserved a fresh opportunity to be heard on merits.
  • The impugned order was set aside; the petitioner was granted time till 15 December 2025 to file a reply, following which a personal hearing and a fresh order must follow, with the Section 168A vires challenge kept open pending the Supreme Court's decision in S.L.P No. 4240/2025.

Important Clarification

  • Even where the 'Additional Notices Tab' defect does not strictly apply (because the SCN post-dates the January 2024 portal reorganisation), Delhi High Court will still grant a fresh opportunity to reply and be heard where no reply was in fact filed and no personal hearing was availed, treating the resultant order as effectively ex-parte.

Sections Involved

  • Section 168A, CGST Act, 2017 – power to extend time limits.
  • Notification No. 56/2023-Central Tax and No. 56/2023-State Tax.

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 left open.

Case Details

  • Court: High Court of Delhi at New Delhi
  • Case No.: W.P.(C) 16718/2025
  • Coram: Hon'ble Justice Prathiba M. Singh and Hon'ble Justice Shail Jain
  • Date of Decision: 12 November 2025

Link to Download the Order

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