GST: High Court Quashes Orders Passed Without Hearing Amid Petitioner’s Husband’s Demise

The present writ petition is being filed by a businesswoman named Divya Sood (petitioner) in the Delhi High Court against the Commissioner of State Goods and Services (respondent). The benches comprised Justice Prathiba M. Singh and Justice Shail Jain. The woman challenged two GST orders dated 10th August, 2024, and 18th August, 2024. The impugned order was related to the financial year 2019-20. Additionally, she challenged a government notification No. 56/2023, dated 28th December 2023, which extended the time for GST authorities to take action.

In this case, the Court recognised that Divya Sood did not get a fair chance due to personal tragedy. It allowed her to present her case properly before the GST department and put everything on hold until the Supreme Court decides on the legal validity of the GST notification she challenged.

Her husband, a Chartered Accountant (CA), handled the business finances. Her husband was sent two show-cause notices dated 18th and 23rd May 2024, but due to his serious illness and sudden death on 11th April 2025, she was unaware of the notices. Hence, could not file any reply to the notices and also did not appear for any hearing by the GST authorities. In conclusion, the department issued a final ex parte order against her.

Then she approached the Delhi High Court, where the court said that the notification she challenged had already been legally questioned previously in several courts, and every court had given different views on it:

• The Allahabad and Patna High Courts upheld it.
• The Guwahati High Court struck it down.
• The Telangana High Court raised concerns.

The matter is now being considered by the Supreme Court in case SLP No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV vs Assistant Commissioner). Therefore, the Delhi High Court did not give a final opinion on this notification and left that for the Supreme Court to decide.

In the final order, the high court quashed the orders passed against Divya Sood. Now, she is being awarded time till 30th September 2025 to file her replies to the two show cause notices (SCNs). Once the woman files her reply, the GST department must then give her a chance of a personal hearing and orders the department to contact her at mobile (9810371417) and email ([email protected]). The department must consider her reply and arguments before passing a fresh order. She must be given access to the GST Portal within one week to upload her reply and see related documents. The Court left the question about the validity of Notification 56/2023 open, to be decided by the Supreme Court. Any new order passed by the department will be subject to the outcome of the Supreme Court case.