M/S Parth Sales vs. Union Of INDIA And Others
Facts
The petitioner, M/s Parth Sales, received a show cause notice dated 18.12.2024, proposing penalty under Section 122 of the Central Goods and Services Tax Act, 2017. This notice was uploaded on the GST Portal on 08.04.2025, with no hard copy served through other prescribed modes. The petitioner filed a written response on 04.10.2025. However, the impugned adjudication order dated 11.12.2025 did not consider the petitioner's response, citing it was filed after the 30-day period from the date of service. The petitioner challenged this order before the High Court.
Held
The Court held that while the show cause notice provided a 30-day period for response with a stipulation for ex parte proceedings, if a reply is received by the respondents before passing the final order, even if after the 30-day period, it should be considered. The Court found that there is no statutory requirement under Section 122 of the 2017 Act mandating the filing of a written response within 30 days of service of a show cause notice. Furthermore, considering the petitioner's reply would be in line with the principles of natural justice. Consequently, the impugned order dated 11.12.2025 was set aside. The respondent-revenue was granted liberty to pass a fresh order after considering the petitioner's written response filed on 04.10.2025, in accordance with law. No issue was expressly left undecided.
Key Issues
1. Whether the adjudication order dated 11.12.2025 is liable to be set aside for failing to consider the petitioner's written response filed on 04.10.2025, despite it being submitted after the stipulated 30 days from the date of service of the show cause notice dated 18.12.2024, which was uploaded on 08.04.2025. Petitioner's Contention: The petitioner argued that the authorities should have considered their response even if filed after 30 days, especially since there is no statutory mandate for filing a response within 30 days under Section 122 of the 2017 Act. They contended that considering the reply aligns with the principles of natural justice. Revenue's Contention: The revenue contended that the reply was filed after the 30-day period, and therefore, it was not considered in the adjudication order.
Sections Cited
Section 122, Section 169
AI-generated summary — verify with the full judgment below
AT CHANDIGARH Sr. No.117 CWP-2938-2026 Date of decision: 28.04.2026 M/s Parth Sales ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Sandeep Goyal, Senior Advocate with Mr. Rishab Singla, Advocate, for the petitioner. Ms. Ridhi Bansal, Advocate with Mr. Parth Sharma, Advocate, for respondents No.1, 3 and 4. Mr. Saurav Verma, Addl. A.G., Punjab. * * * DEEPAK SIBAL, J. (Oral)
Through show cause notice dated 18.12.2024, the petitioner was put to notice as to why it be not penalized in terms of Section 122 of the Central Goods and Services Tax Act, 2017 (for short – '2017 Act'). The said show cause notice was uploaded on the GST Portal by the authorities on 08.04.2025 and prior thereto no hard copy thereof was served upon the petitioner through any other mode as prescribed under Section 169 of the 2017 Act.
On 04.10.2025, the petitioner filed its written response to the aforesaid show cause notice but in the impugned adjudication order dated 11.12.2025, the petitioner's response was not considered because the reply had been filed after 30 days from the date of ser
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.