The Delhi High Court has quashed the show cause notice and order which were uploaded on the GST Portal under “view additional notice tab”.
The bench of Justice Yashwant Varma and Justice J. Dharmesh Sharma has observed that the architecture of the Goods and Services Tax portal was duly modified and amended and now all notices are available to be viewed under the “General Notices” tab also. However, this modification was brought about only on 16 January 2024. The SCN and order precede that date.
The petitioner/assessee challenged the final order passed under Section 73 of the Central Goods and Services Tax, 2017 and which was preceded by the issuance of a Show Cause Notice.
The principal allegation levelled in the writ petition was that since the SCN came to be placed in the “Additional Notices and Orders” tab, the petitioner was deprived of a right to respond.
The court held that the opportunity of being heard was not given to the taxpayer. Further, the architecture of the GST portal was duly modified and amended from 16.01.2024 and from said date all notices are now available under “General Notice Tab”. Therefore, all past notice and order should be set aside.
The court stated that since the petitioner is now aware of the SCN, it shall be open to it to file a detailed response to that notice within the time that the respondents may stipulate. The SCN proceedings may now be taken forward and disposed of in accordance with law.
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Case Details
Case Title: Carona Electricals Through Its Proprietor Prabhat Kadyan Versus Commissioner Of Delhi Goods And Services Tax And Anr
Case No.: W.P.(C) 8356/2024
Date: 29.11.2024
Counsel For Petitioner: Rahul Gupta, Mr. Vijay Gupta and Ajesh
Counsel For Respondent: Udit Malik
