Facts of the Case

The petitioner challenged the:

  • Show Cause Notice dated 27.09.2023
  • Reminder Notice dated 10.11.2023
  • Assessment Order dated 20.11.2023

The dispute pertained to GST demand for the period July 2017 to March 2018.

The petitioner contended that:

  • The notices were uploaded only under the “Additional Notices” tab on the GST portal.
  • The petitioner had no knowledge of such notices.
  • No reply was filed and no personal hearing was attended.
  • The order was passed ex-parte, resulting in tax demand, interest, and penalty. 

Issues Involved

  1. Whether uploading SCN under the “Additional Notices” tab amounts to valid service?
  2. Whether passing an ex-parte GST order without proper notice violates principles of natural justice?
  3. Whether the petitioner is entitled to a fresh opportunity of hearing?
  4. Whether validity of notifications issued under Section 168A CGST Act needs adjudication?

Petitioner’s Arguments

  • The SCN and reminder were not effectively served.
  • Uploading notices in a non-prominent tab deprived the petitioner of knowledge.
  • No personal hearing opportunity was granted.
  • The entire adjudication is void for violation of natural justice.

Respondent’s Arguments

  • Notices were duly uploaded on the GST portal.
  • The petitioner failed to respond despite availability of notices.
  • Proper procedure under GST law was followed.

Court’s Findings / Order

  • The Court held that:
    • The petitioner was denied a meaningful opportunity of hearing.
    • Notices uploaded only under “Additional Notices” tab were not effectively communicated.
  • Order:
    • The impugned assessment order was set aside.
    • Matter remanded to adjudicating authority.
    • Petitioner allowed to file reply and be heard.
    • Fresh order to be passed after due process. 

Important Clarifications

  • Effective service of notice is mandatory in GST proceedings.
  • Digital upload must ensure actual and reasonable visibility.
  • Absence of personal hearing renders adjudication invalid.
  • Validity of Section 168A notifications was kept open, subject to Supreme Court decision. 

Sections / Provisions Involved

  • Article 226 & 227 of the Constitution of India
  • Section 73, CGST Act, 2017 (Determination of tax)
  • Section 168A, CGST Act, 2017 (Extension of time limits)
  • Principles of Natural Justice (Audi Alteram Partem)

Link to download the order -  https://delhihighcourt.nic.in/app/showFileJudgment/75424122025CW197702025_180129.pdf

 

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