Parshuram Yadav vs. Supritendent Gsto Officer & Ors.
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The Petitioner, Mr. Parshu Ram Yadav, filed a writ petition challenging an ex-parte order dated July 16, 2024, passed by the Superintendent GST Officer, which raised a demand of Rs. 6,00,587/- for the assessment year 2019-20. The Petitioner contended that the Show Cause Notice was issued on May 22, 2024, and the order was passed ex-parte. The Petitioner sought to file an appeal, referencing a previous order in a connected matter concerning the same Petitioner for the assessment year 2018-19, where the Court had granted an opportunity to file an appeal. The Court noted that a Show Cause Notice was issued with a reply deadline of June 22, 2024, and a personal hearing fixed for June 25, 2024. A reminder was also issued on July 1, 2024, extending the reply deadline to July 12, 2024. However, no reply was filed, and the personal hearing was not availed.
Held
The Court held that it was not inclined to interfere with the impugned ex-parte order under its writ jurisdiction. The reasoning was that sufficient opportunities had been provided to the Petitioner to file a reply and attend the personal hearing, as evidenced by the Show Cause Notice dated May 22, 2024, the initial deadlines, and the reminder dated July 1, 2024. Since the Petitioner failed to avail these opportunities, the Adjudicating Authority was justified in proceeding ex-parte. However, considering that the impugned order is appealable under Section 107 of the CGST Act, the Court allowed the Petitioner to prefer an appeal before the concerned Appellate Authority by July 15, 2025. The Court directed that if the appeal is filed within the stipulated period along with the prescribed pre-deposit, the Appellate Authority shall not dismiss it on grounds of limitation and shall hear it on merits. All other rights and remedies of the parties were left open. The Court also directed that access to the GST Portal should be ensured for the Petitioner to file their reply and access related documents.
Key Issues
1. Whether the High Court should interfere with the ex-parte order passed by the GST Officer under its writ jurisdiction, given that sufficient opportunities for reply and personal hearing were provided to the Petitioner? The Petitioner argued that they wished to file an appeal against the impugned order and relied on a previous order from this Court in a connected matter (W.P.(C) 7083/2025) concerning the same Petitioner for the assessment year 2018-19, where an opportunity to file an appeal was granted. The Petitioner's counsel submitted that the present writ petition relates to the assessment for the year 2019-20. The Revenue, through its counsel, contended that a Show Cause Notice was issued on May 22, 2024, with a deadline for reply by June 22, 2024, and a personal hearing on June 25, 2024. A reminder was also issued on July 1, 2024, extending the reply opportunity to July 12, 2024. Despite these opportunities, the Petitioner failed to file a reply or attend the personal hearing, leading the Adjudicating Authority to pass the ex-parte order.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
O R D E R % 30.05.2025
This hearing has been done through hybrid mode. CM APPL. 35888/2025(for exemption)
Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 8198/2025 & CM APPL. 35887/2025
The present petition has been filed by the Petitioner – Mr. Parshu Ram Yadav under Article 226 of the Constitution of India challenging the ex-parte order dated 16th July, 2024 (hereinafter ‘impugned order’).
It is the case of the Petitioner that the Show Cause Notice was issued on 22nd May, 2024 and the impugned order thereafter has been passed ex- parte raising a demand of Rs. 6,00,587/-. Today, the ld. Counsel for the Petitioner submits that the Petitioner wishes to file an appeal challenging the said order. In this regard, she relies on the order passed by this Court in the 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 01/07/2025 at 22:20:41
connected matter, being W.P.(C) 7083/2025, which related to the assessment of the same Petitioner for the year 2018-19. Whereas, the present writ petition relates to the assessment for the year 2019-20. In W.P.(C) 7083/2025 the Court had given an opportunity to Petitioner to file the appeal.
Heard. The Court has also perused the records. It is noticed that the Show Cause Notice dated 22nd May, 2024 has provided an opportunity for the Petitioner to file reply by 22nd June, 2024 and has also fixed personal hearing on 25th June, 2024. Further even a reminder dated 1st July, 2024 has been issued extending the opportunity to file a reply by 12th July, 2024. However, no reply was filed and the personal hearing was not availed either.
Thus, considering the notices/reminder issued, this Court is of the opinion that it was only after sufficient opportunities were provided, that the Adjudicating Authority has proceeded to pass the impugned order ex-parte. Therefore, this Court is not inclined to interfere with the impugned order under the writ juri iction.
However, considering the fact that the impugned order is appealable under Section 107 of the Central Goods and Services Act, 2017 (hereinafter ‘CGST Act’), this Court is inclined to allow the Petitioner prefer an appeal before the concerned Appellate Authority by 15th July, 2025. If the appeal is preferred within the stipulated period along with the prescribed pre-deposit, the concerned Appellate Authority shall not dismiss the appeal on limitation and shall hear it on merits.
All the rights and remedies of the parties are left open. Access to the GST Portal, if not already available, shall be ensured to be provided to the Petitioner to enable filing of reply as also access to the notices and related documents. 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 01/07/2025 at 22:20:41
The present petition has been disposed of in the above terms. Pending application(s), if any, be also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 30, 2025/da/Ar. 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 01/07/2025 at 22:20:41
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.