Oriental Buildmart Export PVT LTD Through Its Director Sanjay Kumar vs. Commissioner Of Delhi Goods And Service Tax & Anr.
Original PDF →Facts
The Petitioner, Oriental Buildmart Export Pvt Ltd, engaged in the sale of marble and granite, filed a writ petition challenging an order dated 5th August 2024 passed by the Goods and Service Tax Officer, Ward-44, Zone-3. The impugned order confirmed a demand of Rs. 1,07,54,654/- including interest and penalty, which was initially raised via a Show Cause Notice issued on 29th May 2024. The Petitioner contended that the Show Cause Notice was uploaded only in the 'additional notice tabs' of the GST portal and that no personal hearing was granted. The Respondent authorities argued that the Show Cause Notice was visible on the main dashboard of the GST portal, and a reminder notice for a personal hearing scheduled for 29th July 2024 was also issued. The Petitioner did not file a reply or appear for the hearing on 29th July 2024.
Held
The Court held that the Show Cause Notice was visible on the main dashboard of the GST portal. It acknowledged that prior to 16th January 2024, the 'additional notice tab' was not clearly visible, and relief was granted in such cases. However, post-January 2024, the GST portal was stated to have been fixed, making the additional tabs clearly visible on the main dashboard. The Court also noted that a reminder notice for a personal hearing was issued for 29th July 2024, and the Petitioner did not appear or file a reply on that date. Therefore, the Court found no grounds for interference. The Petitioner was permitted to approach the Appellate Authority within 30 days, subject to filing the appeal with the requisite pre-deposit.
Key Issues
1. Whether the Show Cause Notice dated 29th May 2024 was properly served upon the Petitioner when it was uploaded in the 'additional notice tabs' of the GST portal, and not on the main dashboard, thereby violating principles of natural justice? 2. Whether the Petitioner was denied a personal hearing as required by law, given that they did not appear for the scheduled hearing on 29th July 2024? Petitioner's arguments: The Petitioner argued that the Show Cause Notice was not properly served as it was uploaded in the 'additional notice tabs' of the GST portal, which were not clearly visible prior to 16th January 2024. They further contended that no personal hearing was granted. Revenue's arguments: The Respondent authorities argued that the Show Cause Notice was visible on the main dashboard of the GST portal. They also pointed out that a reminder notice for a personal hearing was issued, and the Petitioner chose not to appear or file a reply on 29th July 2024. The Court noted that post-January 2024, the GST portal was improved, making additional tabs clearly visible.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 30.04.2025
This hearing has been done through hybrid mode. CM APPL.25529/2025 (for exemption)
Allowed, subject to all just exceptions. Application is disposed of.
The present petition has been filed by the Petitioner- Oriental Buildmart Export Pvt Ltd through its Director Sanjay Kumar under Article 226 and 227 of the Constitution of India, inter alia, assailing the order dated 5th August 2024 passed by the Respondent No. 2- Goods and Service Tax Officer, Ward- 44, Zone-3 (hereinafter, ‘impugned order’). 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 19:09:57 4. The Petitioner is a private limited company engaged in the business of sale of marble and granite and is registered vide GSTIN 07AAACO3099C1ZL. On 29th May 2024, the Respondent No. 2 issued a Show Cause Notice to the Petitioner raising a demand of Rs. 1,07,54,654/- including the interest and penalty. Thereafter, on 5th August 2024, the Respondent No. 2 affirmed the demand raised in the Show Cause Notice along with interest and penalty.
The grounds raised by Mr. Rajesh Mahna, ld. Counsel appearing for the Petitioner are that the Show Cause Notice was uploaded in the additional notice tabs of the GST portal and no personal hearing was granted to the Petitioner.
A perusal of the record would that the Show Cause Notice is clearly visible on the main dashboard, which is as under: 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 19:09:57 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 19:09:57 7. A reminder notice dated 24th July 2024 is also stated to have been issued to the Petitioner for a personal hearing scheduled on 29th July 2024. On 29th July, 2024, the Petitioner had chosen not to file a reply or appear for personal hearing and has now challenged the impugned order on the ground that both i.e., Show Cause Notice and personal hearing notice were not served upon him.
Heard. It is a matter of common knowledge that parties, who have GSTIN numbers, usually open the portal and are expected to look at the main notice tab as well as the additional notice tab, which are visible on the dashboard itself. Prior to 16th January, 2024, the additional notice tab was not clearly visible and, therefore, this Court had granted relief in several matters but post January 2024, the portal is stated to have been fixed and two additional tabs are clearly visible to the parties even on the main dashboard.
Accordingly, no interference is made out. The Petitioner is permitted to approach the Appellate Authority within 30 days. Let the appeal be filed within 30 days along with requisite pre-deposit.
Petition is disposed of in the above terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 30, 2025/dk/ck 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 19:09:57
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.