M S Sikka Motors PVT LTD vs. Union Of INDIA & Anr.
Original PDF →Facts
M/s Sikka Motors Pvt. Ltd. (Petitioner) filed a writ petition challenging an order dated December 27, 2023, passed by the Deputy Commissioner, Central Tax & GST, Delhi West (Respondent No. 2). This order raised a GST demand of Rs. 1,17,87,731/- along with penalties. The Petitioner's counsel argued that the Petitioner had not seen the GST portal as its business was closed, its address had moved, and its email addresses were cancelled. The Respondent submitted that the Show Cause Notice (SCN) and personal hearing letters were sent via speed post and email, and the Order-in-Original and Form DRC-07 were sent by speed post and uploaded on the GST portal, respectively. The Court noted that the Department had used various modes of service as per Section 169 of the CGST Act, 2017.
Held
The Court held that the Department had made sufficient attempts to serve the Petitioner through various modes, including speed post, email, and the GST portal, in compliance with Section 169 of the Central Goods and Services Tax Act, 2017. Consequently, the Court found no violation of the principles of natural justice on the part of the Department. The Petitioner was therefore relegated to avail its appellate remedy. The Court directed that if the Petitioner files an appeal by November 15, 2025, along with the requisite pre-deposit, it shall not be considered barred by limitation and will be adjudicated on merits. The appellate authority was directed to grant a personal hearing to the Petitioner and pass a reasoned order thereafter. The writ petition was disposed of in terms of these directions.
Key Issues
1. Whether the Petitioner was properly served with the Show Cause Notice, personal hearing letters, and the Order-in-Original in accordance with the principles of natural justice, considering the Petitioner's claim of business closure, change of address, and cancelled email addresses? (Question of mixed law and fact, turning on Section 169 of the CGST Act, 2017). Petitioner's Contention: The Petitioner argued that due to business closure, change of address, and cancelled email addresses, they had not received the notices or seen the GST portal, thus violating the principles of natural justice. Revenue's Contention: The Revenue contended that the Department had made diligent efforts to serve the Petitioner through multiple modes, including speed post, email, and uploading on the GST portal, as permitted under Section 169 of the CGST Act, 2017, thereby fulfilling the requirements of natural justice.
Sections Cited
Section 169
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner- M/s Sikka Motors Pvt. Ltd. challenging the impugned order dated 27th December, 2023 bearing Reference No: ZD0712231559870 passed by Respondent No. 2- Deputy Commissioner Central Tax & GST, Delhi West GST Bhawan, by which a demand of GST to the tune of Rs. 1,17,87,731/- along with penalties has been raised upon the Petitioner.
Vide order dated 17th April, 2025, the following directions were issued:
“6. Ms. Monica Benjamin, Id. Counsel for Respondent No.2 - Department is present in Court. She is requested to accept notice on behalf of the Department. Let the Id. Counsel seek instructions 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 06/10/2025 at 12:20:02
in this matter.”
Today, Ms. Monica Benjamin, ld. SSC has placed on record certain documents to show that the Show Cause Notice (hereinafter “SCN”) was issued by speed post as also by e-mail to the Petitioner. The personal hearing letters have also been issued to the Petitioner by speed post and e-mail. Moreover, the Order-in-Original has been issued by speed post as also the Form DRC-07 has been uploaded on the GST portal.
The only submission of Mr. Siddharth Malhotra, ld. Counsel for the Petitioner is that the Petitioner has not seen the GST portal as the business of the Petitioner was closed. Ld. Counsel further submits that the address of the Petitioner had also been moved and the email addresses had also been cancelled.
Under these circumstances, this Court is of the view that the Department has attempted to serve the Petitioner through speed post, email and through the portal. The Department has availed of various modes of services in terms of Section 169 of the Central Goods and Services Tax Act, 2017. 7. Accordingly, there is no violation of the principles of natural justice on behalf of the Department. Hence, the Petitioner is relegated to avail of its appellate remedy.
If the Petitioner files the appeal by 15th November, 2025 along with the requisite pre-deposit, the same shall not be held to be barred by limitation and the appeal shall be adjudicated on merits. A personal hearing shall be given to the Petitioner by the appellate authority. After hearing the petitioner, a reasoned order shall be passed. 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 06/10/2025 at 12:20:02
The present writ petition along with pending application stands disposed of in the above terms. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 26, 2025 sk/ck 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 06/10/2025 at 12:20:02
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.