Ravi And Anur Overseas vs. Commissioner Of Delhi Goods And Services Tax And Anr
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The petitioner, Ravi and Anover Overseas, filed a writ petition challenging an order dated 24 September 2023. The petitioner contended that it only became aware of the impugned order on 03 February 2025, as the Show Cause Notice (SCN) was placed in the "Additional Notices & Orders" tab of the GST portal. The respondents, Commissioner of Delhi Goods and Services Tax and another, failed to provide instructions to their counsel regarding this issue. The Court noted that similar issues regarding notices placed in the "Additional Notices and Orders" tab were raised in previous petitions, and it was disclosed that corrective measures on the GST Network portal were adopted only on 16 January 2024. The SCN in the present case was issued prior to this date.
Held
The Court decided to dispose of the writ petition on specific terms, acknowledging the procedural history and the petitioner's contention regarding the service of the SCN. The Court noted that the SCN was issued prior to the GSTN portal adopting corrective measures on 16 January 2024, which addressed the issue of notices being placed in the "Additional Notices and Orders" tab. Consequently, the Court found no justification to retain the writ petition on its board. The petitioner was granted two weeks to respond to the SCN with a detailed reply. The competent authority was directed to examine this reply and pass a reasoned and speaking order within three weeks thereafter. The impugned order of 24 September 2023 was made subject to this fresh decision. All rights and contentions of both parties on merits were expressly kept open. No specific issue was left undecided, but the operative part focused on providing the petitioner an opportunity to respond.
Key Issues
1. Whether the placement of the Show Cause Notice (SCN) in the "Additional Notices & Orders" tab of the GST portal, prior to the adoption of corrective measures on 16 January 2024, constitutes valid service of notice on the petitioner, thereby rendering the impugned order dated 24 September 2023 valid? (Question of law) Petitioner's contentions: The petitioner argued that it had no knowledge of the impugned order until 03 February 2025, as the SCN was not properly served through the designated channels but was instead placed in the "Additional Notices & Orders" tab. This method of communication was deemed insufficient for proper notification. Respondents' contentions: The respondents failed to provide specific arguments or contentions to the Court. Their counsel appeared, but no instructions were given to address the petitioner's allegations regarding the service of the SCN and the subsequent impugned order.
Sections Cited
None explicitly mentioned in the provided text, beyond the general reference to the GST portal and SCN.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
We had on the previous occasion required the respondents to obtain appropriate instructions bearing in mind the allegations leveled by the writ petitioner that it had derived knowledge of the impugned order only on 03 February 2025 since the Show Cause Notice [“SCN”] had come to be placed in the “Additional Notices & Orders” tab.
Although Ms. Gupta, learned counsel has appeared, the respondents have failed to provide her appropriate instructions.
We bear in consideration identical questions which had been raised in previous writ petitions with respect to notices being placed under the „Additional Notices and Orders‟ tab and during the consideration of which the respondents had made a disclosure that appropriate corrective measures on the Goods and Services Tax 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 18:37:30
Network [“GSTN”] portal came to be adopted only on 16 January 2024. 4. Since the notice in the present case was undisputedly issued prior thereto, we find no justification to retain the writ petition on our board and which shall stand disposed of on the following terms.
We grant the writ petitioner two weeks‟ time to respond to the SCN and to submit its detailed response to the same. The aforesaid reply may be duly examined and considered by the competent authority of the respondents and a reasoned and speaking order passed within a period of three weeks therefrom.
The order of 24 September 2023, which stands impugned in the present writ petition shall abide by the fresh decision which the respondents shall now take.
All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. MARCH 10, 2025/v 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 18:37:30
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.