Judgment
$~88 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010431412026 + W.P.(C) 13318/2026, CM APPL. 61930/2026 and CM APPL.
61931/2026 SHIV SHAKTI INTERNATIONAL .....Petitioner Through:
Mr.
Akhil Gupta with Mr.
Anshul Gupta and Mr. Nakul Devm, Advs.
versus COMMISSIONER OF DELHI GST DEPARTMENT OF TRADE AND TAXES AND ORS.
.....Respondents Through:
Mr. Sumit K. Batra and Ms.
Priyanka Jindal, Advs.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE VIMAL KUMAR YADAV O R D E R % 10.09.2026 1.
Through the present Writ Petition filed under Article 226 of the Constitution of India, the Petitioner prays for issuance of Writ in the nature of Certiorari to quash the Order dated 20.02.2025(hereinafter ‘the Impugned Order’) passed by the Sales Tax Officer II / AVATO, Ward 94, Zone 8, Delhi, creating a demand of Rs.54,96,966/-.
2.
Admittedly, the Petitioner has a remedy of filing an appeal under Section 107 of CGST Act against the Impugned Order.
3.
Learned Counsel representing the Petitioner contends that the Impugned Order was uploaded on ‘Additional Notice and Order’s’tab but was never communicated to the Petitioner.
4.
Ld. counsel for the Petitioner further relies upon the Judgment of Division Bench of the Punjab and Haryana High Court, in Luxmi Traders v.
Union Territory of Chandigarh &Ors.(2026) 44 This is a digitally signed order.
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The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:01
Centax371 and wishes to file appeal in terms of para-60 of aforesaid Judgment which reads as under;
“60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions: - (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed.
(ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing.
(iii) In cases where the order-in-original is passed after contest and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today.
(iv) Where appeals filed against the order-in- original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number and would be heard and decided on merits.
(v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.” This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:01
5.
In view of aforesaid position, the present Writ Petition, along with all pending applications, if any, stands disposed of with liberty to the Petitioner to file the Appeal against the Impugned Order.
ANIL KSHETARPAL, J.
VIMAL KUMAR YADAV, J.
SEPTEMBER 10, 2026 Pallavi/hp This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:01