HC Remands GST Demand Where SCN Was Issued Before Portal Changes and Missed by Assessee:

HC Remands GST Demand Where SCN Was Issued Before Portal Changes and Missed by Assessee The petitioner, Sight and Sound India Private Limited, challenged a show cause notice and an ex-parte adjudication order passed for the tax period July 2017 to March 2018, confirming GST demand against it. The petitioner also assailed the Notification issued under Section 168A of the CGST Act. It was contended that the show cause notice and the reminder were uploaded only under the “Additional Notices” tab of the GST portal, which was not effectively visible prior to 16.01.2024. Therefore, the petitioner had no knowledge of the proceedings, could not file a reply, and was denied an opportunity of personal hearing, leading to an ex-parte order. Question of Law: Whether an ex-parte GST adjudication order based on notices issued prior to 16.01.2024 and uploaded only under the “Additional Notices” tab can be sustained, and whether the validity of Section 168A notifications should be examined while the issue is pending before higher courts. HC's Ruling: The HC held that the petitioner was denied a reasonable opportunity of hearing, as the notices were issued prior to 16.01.2024 and had not come to its knowledge. Thus, the impugned adjudication order was set aside and the matter was remanded to the adjudicating authority. The petitioner was granted time till 31.01.2026 to file a reply to the show cause notice, subject to payment of costs of Rs. 10,000 to the Sales Tax Bar Association. The Court directed restoration of GST portal access within one week, issuance of a personal hearing notice through email and mobile communication, and passing of a fresh reasoned order in accordance with law. The challenge to the notifications issued under Section 168A was left open, with clarification that any fresh order would remain subject to the outcome of proceedings pending before the Supreme Court. To Read Full Judgment, Download PDF Given Below