Arvind Kumar Bajoria, Proprietor, M/S. Bajoria Plast (INDIA) vs. Government Of National Capital Territory Of Delhi Through Department Of Trade And Taxes & Ors.
Original PDF →Facts
The Petitioner, Arvind Kumar Bajoria, Proprietor of M/s. Bajoria Plast (India), challenged two orders: one dated 7th April, 2024, by the Sales Tax Officer Class II/AVATO Jurisdiction, Ward 31, Delhi, and another dated 30th October, 2024, by the Joint Commissioner, Department of Trade and Taxes, Delhi. These orders stemmed from a Show Cause Notice dated 14th December, 2023. The Petitioner contended that the Show Cause Notice was issued under the ‘Additional Notices and Orders’ tab on the GST Portal, making them unaware of it and thus unable to file a reply. Upon learning of the matter when the Order-in-Original was passed, the Petitioner filed an appeal, which was dismissed solely on the grounds of limitation. The Petitioner sought an opportunity to contest the matter on its merits.
Held
The Court held that the Petitioner did not have a proper opportunity to contest the matter on merits. It noted that in several instances, when Show Cause Notices are placed under the 'additional notice tab' of the GST portal, parties are not adequately informed. The Petitioner, therefore, was deprived of the chance to file a reply or attend a personal hearing. The Court acknowledged that the Petitioner's appeal was dismissed on the grounds of limitation, which further prevented them from presenting their case on merits. Considering these circumstances, the Court decided that the Petitioner deserved a chance to argue the matter on its merits. Accordingly, the delay in filing the appeal was condoned, and the appeal was restored to its original number. The Petitioner was directed to appear before the Office of the Commissioner (Appeals), Delhi, for a personal hearing. The appeal is to be decided on merits and not to be dismissed on limitation. The rights and contentions of both parties were left open.
Key Issues
1. Whether the Petitioner was afforded a proper opportunity to contest the matter on merits, considering the Show Cause Notice was allegedly uploaded on the GST portal under the ‘Additional Notices and Orders’ tab without the Petitioner's knowledge? Petitioner's Argument: The Petitioner argued that they did not receive proper notice of the Show Cause Notice as it was uploaded on an obscure tab of the GST portal, preventing them from filing a reply or attending any hearing. They further argued that their appeal was wrongly dismissed on limitation, as the dismissal prevented them from arguing the case on merits. Respondent's Argument: The Respondent contended that while the initial Show Cause Notice was issued prior to 16th February, 2023, two reminder notices were issued after this date, on 23rd February, 2023, and 29th March, 2023, by the Sales Tax Officer. Therefore, the Petitioner should have been vigilant and aware of the proceedings.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 21.05.2025
This hearing has been done through hybrid mode. CM APPL. 31073/2025 (early hearing) in W.P.(C) 708/2025
This is an application filed on behalf of the Petitioner seeking an early hearing. The matter is taken up for hearing as there is no objection from the Respondent’s side. Accordingly the application is disposed of. W.P.(C) 708/2025
The challenge in this case is to the order dated 7th April, 2024 passed by the office of Sales Tax Officer Class II/AVATO Juri iction, Ward 31, Delhi (hereinafter, the ‘Sales Tax Officer’) as also to the order dated 30th October, 2024 passed by the Joint Commissioner, Department of Trade and Taxes, Delhi. Both the said orders arise out of the Show Cause Notice dated 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 20:40:35
14th December, 2023 (hereinafter, the ‘Show Cause Notice’).
The case of the Petitioner is that it did not get an opportunity to contest the matter on merits before any forum. According to the Petitioner, the Show Cause Notice was issued on 14th December, 2023 under ‘Additional Notices and Orders’ tab on the GST Portal. Hence, the Petitioner was unaware of the Show Cause Notice and could not file a reply. Further, the Order-in original was passed on 7th April, 2024 which was appealed by the Petitioner when the Petitioner came to know of the same. The said appeal has been dismissed on the ground of limitation. Hence, the Petitioner prays for an opportunity to contest the matter on merits.
Ld. Counsel for the Respondent submits that though the initial show cause notice was issued prior to 16th February, 2023, two reminder notices were issued post 16th February,2023. The first reminder notice was dated 23rd February, 2023 and the second reminder notice was issued on 29th March, 2023. Both the said notices were issued by the office of the Sales Tax Officer. Therefore, the Petitioner ought to be vigilant.
The Court has considered the matter. In several matters it has been noticed that when the Show Cause Notice is put on the additional notice tab of the GST portal, the parties are not made aware of the same. The Petitioner, therefore, had no opportunity to file a reply or attend any personal hearing. The Petitioner also took a chance in filing an appeal, which however, has been dismissed on the ground of limitation.
In the overall facts and circumstances, this Court is of the view that the Petitioner deserves a chance on merits to contest the matter. Accordingly, the delay in filing the appeal is condoned.
The Petitioner shall now appear before the Office of the Commissioner 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 20:40:35
(Appeals), Delhi on the next date of hearing which will be fixed.
Let a personal hearing notice will be given in the appeal at the following email and mobile number: E-mail : vipinsinghnia@gmail.com Mobile No. : 9811175818
The appeal shall be now decided on merits and shall not be dismissed on the ground of the limitation. The appeal is restored to its original number.
Rights and contentions of both parties are left open.
The petition is disposed of in these terms.
Next date of hearing i.e. 28th August, 2025 stands cancelled. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J MAY 21, 2025/da/rks 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 20:40:35
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.