National Institute Of Aviation Management And Research Society vs. Sales Tax Officer Class Ii/Avato Ward 105 & Anr. - Delhi High Court, 07 August 2026

Cause title — parties, addresses and appearances

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010359342026 + W.P.(C) 11170/2026, CM APPL. 51730/2026, CM APPL. 51731/2026 and CM APPL. 51732/2026 NATIONAL INSTITUTE OF AVIATION MANAGEMENT AND RESEARCH SOCIETY .....Petitioner Through: Mr. Rudra Deosthali and Ms. Sakshi Pandey, Advs. versus SALES TAX OFFICER CLASS II/AVATO WARD 105 & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD, Adv. for R-1. Mr. Rajesh Kumar, CGSPC alongwith Mr. Nring Chamwibo Zeliang, GP and Mr. Abhishek Kumar Singh, Adv. for R-2. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 07.08.2026

The Judgment passed by the Division Bench of the Punjab and Haryana High Court in CWP-27139-2025 (O&M) captioned Luxmi Traders v. Union Territory of Chandigarh and Others & other connected matters, decided on 21.07.2026 has held that mere uploading of a Show Cause Notice on the Common Portal cannot be deemed sufficient service unless its receipt is acknowledged or a reply 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 11/08/2026 at 11:56:32

thereto is filed.

In paragraph 60 of the aforesaid judgment, the Division Bench has held as under:- “60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:- (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In case where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits. (v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.”

In the present case, a Show Cause Notice (‘SCN’) dated 30.05.2024 issued under Section 73 of the Central Goods and Services Tax Act, 2017 was uploaded under the ‘Additional Notices and Orders’ tab of the Common Portal. 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 11/08/2026 at 11:56:32

Thereafter, an ex parte order dated 03.08.2024 came to be passed, creating tax liability against the Petitioner. Since the SCN was served only by uploading it on the Common Portal and no reply thereto was filed by the Petitioner, the present case is squarely covered by the conclusion recorded in paragraph 60(ii) of Luxmi Traders (supra).

In view of the aforesaid, the Order-In-Original dated 03.08.2024 is set aside. The Adjudicating Authority is directed to restore the proceedings to the stage of issuance of the SCN, while giving opportunity to the Petitioner to file reply to the SCN within a period of four weeks from today. Thereafter, the Adjudicating Authority shall proceed with the matter, in accordance with law.

The Petitioner through his counsel is directed to appear before the Adjudicating Authority on 18.08.2026 at 11:00 AM.

Learned counsel representing the Petitioner has furnished the mobile number and e-mail address of the Petitioner as follows: “Name of the Petitioner: Mr. Kailash Chand Meena/AR E-mail: kcmeena_fin@aai.aero Mobile No. 8130912668.”

The Respondent may communicate all notices/intimations to the Petitioner by e-mail and SMS at the aforesaid particulars.

In view of the above, the present Writ Petition is disposed of. The pending applications shall also stand disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 07, 2026/sp/ad 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 11/08/2026 at 11:56:32