Super Products Regd vs. Principal Commissioner-CGST Delhi North & Anr.
Original PDF →Facts
The Petitioner, Super Products Regd., filed a writ petition before the Delhi High Court challenging a Show Cause Notice (SCN) dated August 3, 2024, and an impugned order dated February 4, 2025, passed by the Principal Commissioner-CGST Delhi North. The Petitioner contended that they did not receive the personal hearing notice, and it was posted on the portal only after the hearing had concluded. The SCN was uploaded on the portal, and the Petitioner did not file a reply to it. The Petitioner subsequently requested an opportunity to file an appeal before the Appellate Authority.
Held
The Court acknowledged the Petitioner's submission that they did not have an opportunity for a personal hearing. Considering this, the Court permitted the Petitioner to approach the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017, within 30 days, along with the requisite pre-deposit. The Court directed that upon filing the appeal within the stipulated time, it shall be heard on merits and not dismissed on the ground of limitation. The filing of the writ petition was not to prejudice the Petitioner's appeal. The Petitioner was also permitted to address the allegations in the SCN and the impugned order on merits as part of their appeal. The Court did not decide the merits of the SCN or the impugned order, but rather facilitated an appeal.
Key Issues
1. Whether the Petitioner was denied a proper opportunity for personal hearing, thereby vitiating the impugned order? Petitioner's Argument: The Petitioner argued that they were not afforded a proper personal hearing as the notice for the hearing was not received, and it was uploaded on the portal after the hearing had already taken place. This lack of opportunity prejudiced their case. Revenue's Argument: The judgment does not record any specific arguments made by the Revenue on this issue. However, it notes that the SCN was duly uploaded on the portal and no reply was filed by the Petitioner. The Court considered the Petitioner's submission regarding the lack of personal hearing opportunity.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 28.04.2025
This hearing has been done through hybrid mode. CM APPL. 24742/2025 (for exemption)
Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5428/2025 & CM APPL. 24741/2025 (for interim relief)
The present petition has been filed by the Petitioner – Super Products Regd., under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned Show Cause Notice bearing F. No. DGGI/NZ/Fake ITC Issuer/93/Pt-II dated 03rd August, 2024 (hereinafter, ‘SCN’) and impugned order bearing no. 204/ADC/D.N./Bhavan Meena/2024-25 dated 04th February 2025 passed by the Respondent No. 1 (hereinafter, ‘impugned 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 19:35:17
order’).
This is a case where the impugned order has been challenged on the ground that the personal hearing notice was not received by the Petitioner and was posted on the portal after the hearing took place.
The Court has considered the matter. The SCN is dated 3rd August, 2024 and was duly uploaded on the portal. No reply was filed by the Petitioner to the said SCN.
After some hearing, ld. Counsel for the Petitioner submits that it may be afforded an opportunity to file an appeal before the Appellate Authority.
Considering the nature of the matter and the fact that the Petitioner did not have an opportunity for personal hearing, the Petitioner is permitted to approach the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 within 30 days along with the requisite pre-deposit.
Upon the appeal being filed within 30 days, as directed above, the same shall be heard on merits and shall not be dismissed on the ground of limitation.
Needless to add, the filing of the present writ petition shall not in any manner prejudice the Petitioner in the appeal proceedings.
The Petitioner is permitted to, as part of the appeal, also deal with the allegations in the SCN and the impugned order on merits as well.
The petition is disposed of in these terms. Pending application(s), if any, also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 28, 2025/nd/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 01/07/2025 at 19:35:17
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.