M/S Gulshan Enterprises Through Proprietor (Sh. Gulshan Kumar) vs. Sales Tax Officer Class Ii/ Avato Ward 101 Zone 9, Delhi
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The petitioner, M/s Gulshan Enterprises, filed a writ petition seeking to reinstate its GST registration and obtain copies of documents related to a Show Cause Notice (SCN) dated May 17, 2024. The SCN, issued by the Sales Tax Officer Class II/AVATO Ward 101 Zone 9, Delhi, under Section 73 of the CGST/DGST Act, 2017, alleged discrepancies between outward supply turnover reported in GSTR-01 and GSTR-3B, and further discrepancies with E-way Bill turnover. A demand of Rs. 14,77,767/- for integrated goods and services tax, along with interest and penalty, was proposed for transactions in December 2019, relating to the tax period April 2019 to March 2020. The petitioner stated its GST registration was suspended, preventing portal access, and its consultant was unavailable, hindering its ability to respond to the SCN. It requested copies of relied-upon documents and the suspension order.
Held
The Court directed the respondent to supply all documents that the respondent intended to rely upon in support of the Show Cause Notice dated May 17, 2024, within two weeks from the date of the order. Following this, the petitioner was granted liberty to file a reply to the SCN within two weeks thereafter. The concerned authorities were then directed to adjudicate the SCN after providing the petitioner an opportunity of being heard. The Court did not explicitly address the prayer for reinstatement of GST registration in the operative directions, focusing instead on facilitating the adjudication process by ensuring the petitioner received necessary documents. The ratio decidendi is that a taxpayer must be provided with the documents relied upon by the revenue to respond to a show cause notice, especially when the taxpayer faces procedural impediments.
Key Issues
1. Whether the petitioner is entitled to a writ of mandamus or other appropriate writ directing the respondent to provide copies of all relied-upon documents, including E-way Bill details and GST returns, pertaining to the Show Cause Notice dated 17.05.2024, to enable the petitioner to file a response. 2. Whether the petitioner is entitled to a writ of certiorari or other appropriate writ directing the reinstatement of its GST registration. Petitioner's Arguments: The petitioner argued that due to the suspension of its GST registration and the unavailability of its consultant, it lacked the necessary records to address the allegations in the SCN. It contended that it was essential to be provided with the documents the department intended to rely upon to ensure a fair opportunity to respond. The petitioner also sought the reinstatement of its GST registration. Respondent's Arguments: The respondent's counsel had no objection to the petitioner's requests for documents and the subsequent adjudication process.
Sections Cited
Section 73
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Cause title — parties, addresses and appearances
O R D E R
The petitioner has filed the present petition inter-alia praying as under: “a) issue a writ of certiorari, mandamus or any other appropriate writ or direction to reinstate the GST registration of the Petitioner in the interest of Justice. b) issue a writ of certiorari or any other appropriate writ or direction to provide the copy of all relied upon documents (E-way Bill Number, Date of E-way Bill, Document No., Document Date, GSTN of recipient of goods, Taxable value, GST breakup value) related to the show cause dated 17/05/2024 issued by Respondent in the interest of Justice. c) Issue any other writ, order or direction which this Hon’ble Court may deem fit and proper in the aforesaid facts and circumstances of the case.”
Learned counsel for the petitioner submits that the petitioner has received a Show Cause Notice dated 17.05.2024 (hereafter ‘SCN’) under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) / Delhi Goods and Services Tax Act, 2017 (DGST Act, 2017) in 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 03/07/2025 at 19:01:21
respect of the tax period April, 2019 to March, 2020. 3. It is alleged in the SCN that the outward supply turnover, as reflected in GSTR-01 is greater than the outward supply turnover in GSTR-38. It is also alleged that E-way Bill turnover of outward supplies is still greater than the turnover reflected in GSTR-01. 4. Accordingly, the respondent proposed to raise a demand of Rs.14,77,767/- on account of integrated goods and services tax and in addition, also proposed to levy interest and penalty.
The SCN also indicates that the said demand is in respect of transactions effected in the month of December, 2019. 6. The learned counsel for the petitioner submits that the petitioner’s GST registration has been suspended and, therefore, the petitioner is unable to access the GST portal. The petitioner’s problem is further compounded as its Consultant who was engaged to file its returns is also not available. The petitioner claims that he does not have necessary records to address the allegations in the SCN and requests that the copies of the returns and the E- way Bills, which are available with the department be furnished to the petitioner. In addition, the petitioner also requests that the copy of the notice/order whereby the petitioner’s GST registration was suspended, be also provided to the petitioner.
Learned counsel appearing for the respondent has no objection to these requests.
In view of the above, the respondent is directed to supply all documents which the respondent seeks to rely upon in support of the abovementioned SCN dated 17.05.2024, within a period of two week from date. 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 03/07/2025 at 19:01:21
The petitioner shall be at liberty to file reply to the said SCN within a period of two weeks thereafter.
The concerned authorities shall adjudicate the SCN after affording the petitioner an opportunity of hearing.
The petition stands disposed of in the aforesaid directions.
VIBHU BAKHRU, J
SACHIN DATTA, J JULY 18, 2024/cl
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 03/07/2025 at 19:01:21
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.