The Delhi High Court has quashed the Rs. 1.36 Crores Demand Order on the grounds that the show cause notice was uploaded in ‘additional notices tab’ at GST Portal.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta have observed that the department has affected changes in the portal to ensure that the SCNs become visible to parties. Though the SCN in the present case is of May 2024, considering the Petitioner has not been afforded an opportunity to file a reply or given a personal hearing.
The Petitioner/assessee, M/s Keshav Metals through proprietor Shri Sunil Khandelwal under Article 226 of the Constitution of India challenging the order arising pursuant to show cause notice by which demand has been raised to the tune of Rs. 1,35,99,517 (Rs. 66,23,407/- for the SGST + Rs. 66,23,407/- for the CGST + Rs. 352703/- for IGST).
The petitioner contended that the SCN is undated and was not received by the Petitioner. It is also not properly signed. The Petitioner has also raised a challenge to Notification No. 56/2023 State Tax.
The court while quashing the order directed the petitioner to file the reply within 30 days. The Petitioner shall be also given a personal hearing and the notice for personal hearing shall be sent to the Petitioner on the email ID.
Case Details
Case Title: M/S Keshav Metals Through Proprietor Shri Sunil Khandelwal Versus Commissioner Of Delhi Goods And Services Tax And Ors
Case No.: W.P.(C) 5741/2025
Date: 01/05/2025
Counsel For Petitioner: Vijay Gupta and Rahul Gupta
Counsel For Respondent: Vaishali Gupta
