Amjad Ali vs. Commissioner Of Delhi Goods And Service Tax & Anr.
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The petitioner, Amjad Ali, challenged a final order of assessment passed by the respondents, the Commissioner of Delhi Goods and Service Tax & Anr., under Section 73 of the Central Goods And Services Tax Act, 2017. The primary contention was that the Show Cause Notice (SCN) dated September 23, 2023, was never served on the petitioner as it was only uploaded in the "Additional Notices and Orders" tab of the GSTN portal. The petitioner argued that this constituted a failure to provide an opportunity of hearing. The respondents' counsel was asked to obtain instructions regarding the service of the SCN.
Held
The Court allowed the writ petition and quashed the final order of assessment dated December 24, 2023. The Court found merit in the petitioner's contention that the SCN was not effectively served. It was informed that structural changes were made to the GSTN portal only from January 16, 2024. Since the SCN in question was issued prior to these functional changes, the Court accepted that the petitioner's argument regarding non-service was likely correct. Consequently, the proceedings were revived from the date of the SCN's issuance. The respondents were directed to proceed with the SCN in accordance with the law and provide the petitioner with an opportunity of hearing. All rights and contentions of the parties on merits were expressly kept open.
Key Issues
1. Whether the Show Cause Notice dated September 23, 2023, was properly served on the petitioner, thereby affording an opportunity of hearing, in light of its placement in the "Additional Notices and Orders" tab of the GSTN portal? (Question of mixed law and fact, turning on principles of natural justice and procedural compliance under the CGST Act, 2017). Petitioner's contention: The petitioner argued that the SCN was not served as it was not accessible through the usual communication channels and was placed in a supplementary tab. This failure to provide adequate notice violated the principles of natural justice, specifically the right to be heard. Revenue's contention: The judgment does not record any specific arguments made by the revenue or state in response to the petitioner's contention regarding the service of the SCN.
Sections Cited
Section 73
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Cause title — parties, addresses and appearances
O R D E R %
2025
The writ petitioner had approached this Court assailing the final order of assessment made by the respondents in purported exercise of powers conferred by Section 73 of the Central Goods And Services Tax Act, 2017. 2. The principal ground of challenge was a failure on the part of the respondents to provide an opportunity of hearing with it being contended that the Show Cause Notice [“SCN”] dated 23 September 2023 was never served since it was placed in the “Additional Notices and Orders” tab. It was in the aforesaid backdrop that we had requested Mr. Agarwal, learned counsel to obtain instructions.
We are today informed that structural changes were made in the GSTN portal only with effect from 16 January 2024 and since 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 23:02:12
SCNs with which we are concerned in the instant writ petitions came to be issued prior to those functionalities being introduced, the contention of the petitioner would appear to be correct.
In view of the aforesaid, we allow the present writ petition and quash the order dated 24 December 2023. The proceedings shall consequently stand revived from the date of issuance of the SCN dated 23 September 2023. 5. The respondent shall now proceed to dispose of the SCN in accordance with law and by providing an opportunity of hearing to the writ petitioner.
All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 07, 2025/neha 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 23:02:12
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.