FACTS OF THE CASE

Findoc Ventures Private Limited (the Petitioner) filed a writ petition under Articles 226 & 227 of the Constitution of India challenging:

  1. An impugned Show Cause Notice (SCN) dated 21st May 2024 issued by the GST Officer, Ward‑101 Zone‑9, Delhi;
  2. An order dated 23rd August 2024 passed pursuant to the SCN; and
  3. Three GST notifications (Notification No. 9/2023 Central Tax, Notification No. 56/2023 Central Tax, and Notification No. 56/2023 State Tax) which extended statutory timelines for adjudication under the GST regime without following the mandatory procedure under Section 168A of the CGST Act.

The Petitioner alleged that it had no actual knowledge of the SCN and therefore did not file any reply or seek a personal hearing before the adjudicating authority, resulting in ex‑parte orders and demand notices. 

ISSUES INVOLVED

  1. Whether the impugned notifications issued under Section 168A of the CGST Act were valid given alleged procedural non‑compliance and absence of GST Council recommendation prior to issuance.
  2. Whether the Petitioner was denied a fair hearing due to non‑receipt of the SCN and lack of opportunity to file a reply.
  3. Whether the writ petition challenging the SCN and adjudication order should be quashed or relegated to statutory appellate remedies.

PETITIONER’S ARGUMENTS

  • The Petitioner contended it had no notice of the impugned SCN until much later via the GST portal; hence it could not file its reply or attend hearings.
  • It challenged the validity of notifications extending statutory timelines, asserting improper compliance with the mandatory recommendation under Section 168A. 

RESPONDENT’S ARGUMENTS

  • Respondents maintained that statutory timelines and procedural mechanisms, including issuance of notifications under Section 168A, were valid and within legislative competence.
  • They argued the adjudicating order and SCN were binding, and remedies existed in statutory appeal forums provided under the GST law. 

COURT ORDER / FINDINGS

The Delhi High Court held:

1. Challenge to Notifications:

  • Since similar challenges to notifications under Section 168A are sub‑judice before the Supreme Court (in S.L.P. No. 4240/2025 and other connected proceedings), the High Court did not adjudicate validity of notifications itself.

2. Opportunity for Fair Hearing:

  • On the facts, the Petitioner had not filed any reply or sought personal hearing despite reminders uploaded on the GST portal. The Court found no sufficient justification to quash the adjudication order on account of non‑reply alone.

3. Relegation to Appellate Remedy:

  • The Petition was disposed of by relegating the Petitioner to file an appeal under Section 107 of the CGST Act before the appropriate Appellate Authority by 15th November 2025 with requisite pre‑deposit.

4. Access to GST Portal:

  • Court directed that the Petitioner be provided access to the GST portal to download necessary documents and that if the appeal is filed by deadline, it shall not be dismissed on grounds of limitation.

5. Validity of Notifications Left Open:

  • The issue of notifications’ validity remains open and subject to Supreme Court outcome. 

IMPORTANT CLARIFICATION

  • The Delhi High Court did not quash the notifications but stayed consideration thereofreof due to the pending Supreme Court proceedings on the same legal question of extending timelines under Section 168A of the CGST Act.
  • The Court ensured the Petitioner’s statutory appellate rights were preserved and provided practical directions to address procedural concerns.

Link to download the order - https://delhihighcourt.nic.in/app/showFileJudgment/75418092025CW144042025_192648.pdf 

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.