Through: Mr. Muhammad Ali Khan, Mr. Omar Hoda, Ms. Eesha Bakshi, Ms. Ayesha Khan, Advocates v. SALES TAX OFFICER CLASS II AVATO, WARD 50, ZONE 3, DELHI, STATE UT/DELHI

1. The present petitions have been filed by the same petitioner, Jarosniv Exports Pvt. Ltd., under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 1st December, 2023 passed in respect of F.Y. 2017-18 in W.P.(C) 2200/2026 and challenging the order dated 29th August, 2024 passed in respect of F.Y. 2019-20 in W.P.(C) 2203/2026, by the office of Sales Tax Officer Class II/ AVATO, Delhi.

2. The submission of the petitioner, on facts, is that the SCN dated 23rd September, 2023 in W.P.(C) 2200/2026, from which the impugned order arises, was uploaded on the „Additional Notices Tab‟. Similarly, the SCN dated 28th May, 2024 in W.P.(C) 2203/2026, from which the impugned order arises, was also uploaded on the „Additional Notices Tab‟.

3. It is the petitioner’s case that, in both matters, the aforesaid mode of uploading did not result in the SCNs being effectively brought to its notice, and consequently, no replies were filed. It is further submitted that the impugned orders came to be passed ex parte, without the petitioner being afforded an effective opportunity to challenge the proceedings on merits.

4. The Court has heard the parties. In fact, this Court in Neelgiri Machinery through its Proprietor Mr. Anil Kumar Vs. Commissioner Delhi Goods And Service Tax And Others[1], under similar circumstances where the SCN was uploaded on the „Additional Notices Tab‟ had remanded the matter in the following terms:

7. The impugned demand orders dated 23rd April, 2024 and 5th December, 2023 are accordingly set aside. In response to show cause notices dated 04th December, 2023 and 23th September, 2023, the Petitioner shall file its replies within thirty days. The hearing notices shall now not be merely uploaded on the portal but shall also be e-mailed to the Petitioner and upon the hearing notice being received, the Petitioner would appear before the Department and make its submissions. The show cause notices shall be adjudicated in accordance with law.

8. The petitions are disposed of in the above terms. The pending application(s), if any, also stand disposed of.”

5. This Court notes that, post 16th January 2024, changes have been made on the GST portal, and the „Additional Notices Tab‟ has been made visible/accessible. However, the facts in the two petitions requires to be appreciated distinctly, given the dates of the respective SCNs: a. In W.P.(C) 2200/2026, the SCN is dated 23rd September, 2023, i.e., prior to 16th January 2024. In such circumstances, and having regard to the consistent approach adopted by this Court in matters where notices were uploaded only under the „Additional Notices Tab‟ and were not effectively served, the petitioner’s grievance of lack of effective notice cannot be brushed aside at the threshold. The consequence pleaded is that the petitioner did not file any reply and the proceedings culminated in the impugned order dated 1st December, 2023. b. In W.P.(C) 2203/2026, the SCN is dated 28th May, 2024, i.e., after 16th January 2024. Even so, the petitioner’s specific case is that the SCN continued to be uploaded under the „Additional Notices Tab‟ and was not effectively brought to its knowledge, resulting in non-filing of reply and eventual passing of the impugned order dated 29th August, 2024. In the facts of the present case, and without entering into any adjudication on merits, this Court is of the view that the ends of justice would be met if the petitioner is afforded a meaningful opportunity to submit its reply and be heard, particularly when both petitions are by the same petitioner, the grievance pertains to the manner of portal-based intimation/service and the impugned orders, as a matter of record, have followed upon non-filing of replies. c. Accordingly, in the interest of justice, and to ensure that adjudication proceeds on merits, the matters deserve to be remanded to the concerned Adjudicating Authority, with appropriate safeguards for effective communication of hearing.

6. Accordingly, the impugned orders are set aside. The petitioner is granted 4 weeks’ time to file the replies to the SCNs. Upon filing of the replies, the Adjudicating Authority shall issue notices for personal hearing to the petitioner. The personal hearing notices shall be communicated to the petitioner on the registered mobile number and e-mail address.