Full Text
HIGH COURT OF DELHI
W.P.(C) 10396/2024, CM Nos.42725/2024 & 42726/2024
Date of Decision: 30.07.2024 SANJAY GUPTA, PROPRIETOR OF M/S. JSR GEMS AND
JEWELLERY .....Petitioner
Through: Mr. Puneet Rai, Mr. Sanjay Sharma and Ms. Srishti Sharma, Advs.
Through: Mr. Udit Malik, ASC (Civil) and Mr. Vishal Chanda, Adv.
HON'BLE MR. JUSTICE SACHIN DATTA VIBHU BAKHRU, J. (Oral)
JUDGMENT
1. The petitioner has filed the present petition, inter alia, impugning an order dated 15.04.2024 (hereafter the impugned order) passed under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) pursuant to the Show Cause Notice dated 08.12.2023 (hereafter the impugned SCN).
2. The impugned SCN was uploaded on the portal in the category of ‘View Additional Notices & Orders’, which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the category of ‘View Notices & Orders’ but the same was not done.
3. The issue involved in the present petition is covered by earlier decisions of this Court, including in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No.2024:DHC:4108-DB.
4. In the said decision, this Court had rejected the contention that uploading of the notices under the heading ‘Additional Notices’ would be sufficient service in terms of Section 169 of the Central Goods & Services Tax Act, 2017. The relevant extract of the said decision is set out below:-
5. The GST Authorities have addressed the issue and have re-designed the portal to ensure that ‘View Notices’ tab and ‘View Additional Notices’ tab are placed adjacent to one another and under one heading.
6. Admittedly, the impugned SCN was issued before the portal was redesigned.
7. In view of the above, the present petition is allowed and the impugned order is set aside.
8. The matter is remanded to the concerned authority to adjudicate the impugned SCN afresh. The petitioner is at liberty to file a response to the impugned SCN within a period of two weeks from date.
9. The concerned authority shall adjudicate the impugned SCN after considering the petitioner’s response and after affording the petitioner an opportunity to be heard.
10. The present petition is disposed of in the aforesaid terms. Pending applications also stand disposed of.
VIBHU BAKHRU, J SACHIN DATTA, J JULY 30, 2024 cl