HC Remands Matter as GST Notice Uploaded on Additional Notices Tab With No Date Mentioned for Hearing

The Delhi High Court has recently remanded a GST matter back to the authorities, giving the petitioner a proper chance to be heard.

The petitioner, Aryansh Alloys, challenged a show cause notice and a demand order issued by the Delhi GST authorities. The petitioner also challenged the validity of four notifications, including Notification No. 9/2023-Central Tax dated 31st March 2023, Notification No. 9/2023-State Tax dated 22nd June 2023, Notification No. 56/2023-Central Tax dated 28th December 2023, and Notification No. 56/2023-State Tax dated 11th July 2024, citing improper procedure followed before issuing these notifications.

The petitioner argued that the SCN and the demand order were not communicated properly to the petitioner, as they were uploaded on the “Additional Notices Tab“ of the GST Portal, which the petitioner was unaware of. Also, the petitioner claimed that the SCN did not mention the date for the hearing, as the personal hearing column was blank.

Therefore, the petitioner never received proper notice of the personal hearing. Therefore, the petitioner approached the Delhi High Court.

The Court agreed with the petitioner’s contention that the petitioner was not given a fair opportunity to respond to the SCN or the demand order. Therefore, the court remanded the matter to the adjudicating authority. The Court gave the petitioner time until January 31, 2026, to submit a fresh reply to the SCN. After that, the authorities must schedule a personal hearing, and the notice for the hearing was directed to be sent via email and mobile.

Regarding the validity of the GST notifications, the court said that the issue is under consideration by the Supreme Court. The court’s decision in this case will depend on the outcome of the Supreme Court’s ruling.