GST SCN uploaded under ‘additional notices’ instead of ‘Notices’ section High Court Of Delhi Quashed The order.

Maple ODC Movers Private Limited Vs Union of India & Ors. 

Maple ODC Movers Private Limited challenges an order dated 15.12.2023, where a show cause notice dated 23.09.2023 was disposed of, resulting in a demand under Section 73 of the CGST Act, 2017. The petitioner argues non-receipt of the notice due to incorrect upload on the GST portal.

The petitioner contends that the show cause notice was not uploaded in the ‘Notices’ section of the GST portal but under ‘Additional Notices’, leading to their unawareness of the notice and subsequent hearing dates. They were informed of the demand during an official meeting, indicating procedural irregularities.

The impugned order, passed in default, does not address the petitioner’s averments or provide an opportunity to respond. Upon review, the court sets aside the order and grants the petitioner 30 days to file a response to the show cause notice.

The Proper Officer is directed to re-adjudicate the matter, ensuring a fair opportunity for the petitioner to present their case and pass a fresh order within the prescribed period.

Full Text Of The Judgment/Order Of Delhi High Court

Petitioner impugns order dated 15.12.2023 whereby a show cause notice dated 23.09.2023 has been disposed of and a demand created against the petitioner under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act) in the sum of Rs. 1,21,64,174/- along comprising of interest penalty and tax component.

2. Learned counsel for the petitioner submits that petitioner never received any show cause notice as the show cause notice was not uploaded on the GST portal under the heading ‘Notices’ but appears to have been uploaded under the heading of ‘Additional Notices’. He submits that he was neither aware of the show cause notice nor any date of hearing and consequently could not file a reply to the show cause notice. He submits that the impugned order was also not received by the petitioner. However, he became aware from one of the officers who during an official meeting informed the petitioner about a demand having been confirmed against the petitioner.

3. Issue notice. Notice is accepted by learned counsel appearing for the respondents.

4. With the consent of the parties, petition is taken up for final disposal.

5. Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply nor appearing for personal hearing.

6. In view of the above and in view of the request of the petitioner that an opportunity be given to the petitioner to file a response to the show cause notice, the impugned order dated 15.12.2023 is set aside.

7. Petitioner is given an opportunity of filing a reply to the show cause notice within a period of 30 days from today. Thereafter the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing to the petitioner and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75 (3) of the Act.

8. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved.

9. Petition is disposed of in the above terms.