Facts of the Case

Jagan Deep Sandhu challenged show-cause notices dated 27th and 29th September 2023 for Financial Year 2017-18, and consequent demand orders dated 10th and 16th December 2023, along with the vires of Notification No.9/2023-Central Tax and Notification No.09/2023-State Tax issued under Section 168A of the CGST Act extending limitation for adjudication. The validity of these notifications was already under consideration by the same High Court in a lead batch (DJST Traders Pvt. Ltd. v. Union of India) and by the Supreme Court in SLP No.4240/2025, arising from a Telangana High Court ruling. On facts, the petitioner's SCNs were uploaded only under the portal's "Additional Notices Tab", of which the petitioner claimed no knowledge, resulting in an ex parte order.

Issues Involved

  1. Whether an assessment order should be set aside where the underlying SCN was uploaded on the "Additional Notices Tab" and not brought to the assessee's actual notice, resulting in no reply being filed.
  2. Whether relief can be granted to the assessee on this procedural ground without deciding the pending challenge to the Section 168A notifications extending limitation.

Petitioner's Arguments

  • The SCNs dated 27th and 29th September 2023 were uploaded on the portal's "Additional Notices Tab" and not brought to the petitioner's knowledge, so no reply could be filed and the impugned orders were passed without an opportunity to contest on merits.

Respondent's Arguments

  • Reminder notices were also issued to the petitioner on 20th and 24th November 2023 with respect to both SCNs.

Court Order / Findings

  • The Court noted its consistent line of orders (including Neelgiri Machinery and Satish Chand Mittal) remanding matters where SCNs were uploaded only on the "Additional Notices Tab" before the portal's January 2024 redesign, since the "tab" issue was a genuine, systemic difficulty for taxpayers up to that point.
  • Since the SCNs here predated the portal change and were not brought to the Petitioner's notice, the impugned order was set aside and the Petitioner granted time to file a reply, with hearing notices to be communicated both via the portal and by e-mail/mobile going forward.
  • The Court left the validity of the Section 168A notifications open, expressly making any fresh order by the Adjudicating Authority subject to the outcome of the Supreme Court's decision in SLP No.4240/2025 and the Delhi High Court's own decision in the Engineers India Limited batch.

Important Clarification

  • Where a pre-2024 GST show-cause notice was uploaded solely on the portal's "Additional Notices Tab" (before that tab was made more visible), and the assessee did not actually notice it, courts will remand for a fresh opportunity to reply — irrespective of, and without waiting for, the outcome of the separate constitutional challenge to the Section 168A limitation-extension notifications.
  • Any order passed on remand remains subject to the final ruling of the Supreme Court on the validity of Notification Nos. 9 and 56 of 2023 issued under Section 168A.

Sections Involved

  • Section 73, CGST Act, 2017 — underlying demand orders.
  • Section 168A, CGST Act, 2017 — power to extend time limits in special circumstances, under which the challenged notifications were issued.

Decision – In Favour of

Disposed of with directions, in favour of the Assessee on the procedural notice ground, with the constitutional challenge to Section 168A notifications expressly left open.

Case Details

Court: High Court of Delhi at New Delhi
Case No.: W.P.(C) 11811/2025
Coram: Hon'ble Justice Prathiba M. Singh and Hon'ble Justice Shail Jain
Date of Order: 7th August, 2025

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