Hari Bhoomi Communications Private Limited v. Commissioner of Goods and Services Tax Delhi

1. This hearing has been done through hybrid mode. CM APPL. 55808/2025 ( for Exemption)

2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 13606/2025 & CM APPL. 55807/2025

3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 23th September, 2023 and order dated 1st December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’) for the financial year 2017-18.

4. In the present case, the submission of the Petitioner, on facts, is that the SCN dated 23rd September, 2023, from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’. Thereafter, reminder notice was issued on 22nd November, 2023 which was also uploaded on the ‘Additional Notices Tab’.

5. Therefore, the same was not brought to the knowledge of the Petitioner due to which no reply was filed. Thereafter, detailed order dated 01st December, 2023 was issued. Hence, the impugned order was passed without providing the Petitioner with an opportunity to challenge the case on merits.

6. The Court has heard the parties. In fact, this Court in W.P.(C) 13727/2024 titled ‘Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others’, under similar circumstances where the SCN was uploaded on the ‘Additional Notices Tab’ had remanded the matter in the following terms:

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.”

7. There is no doubt that after 16th January 2024, changes have been made to the GST portal and the ‘Additional Notices Tab’ has been made visible. However, in the present case, the SCN was issued on 23rd September, 2023 and the same was not brought to the notice of the Petitioner as it was uploaded on the ‘Additional Notices Tab’. Further, Notice under Section 75(4) of the CGST Act, 2017 was also issued on 21st November 2023 and uploaded on the ‘Additional Notices Tab’. The reminder notice was issued on 22nd November, 2023 which was also uploaded on the ‘Additional Notices Tab’. Thereafter, the impugned order was passed which was also uploaded on ‘Additional Notices Tab’. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority.

8. Accordingly, the impugned order is set aside. The Petitioner is granted time till 15th October, 2025, to file the reply to SCN. Upon filing of the reply, the Adjudicating Authority shall issue a notice for personal hearing to the Petitioner. The personal hearing notice shall be communicated to the Petitioner on the following mobile no. and e-mail address: ●Email Address: ankur@msslawchambers.in ●Mobile: 8390822993

9. The reply filed by the Petitioner to the SCN along with the submissions made in the personal hearing proceedings shall be duly considered by the Adjudicating Authority and a fresh order with respect to the SCN shall be passed accordingly.

10. However, it is made clear that the issue in respect of the validity of the notifications which extended the time limits is left open:  Notifications No. 56/2023-Central Tax dated 28th December, 2023,  Notification No. 56/2023-State Tax dated 11th July, 2024,  Notification No. 9/2023- Central Tax dated 31st March,2023, and  Notification No. 09/2023-State Tax dated 22nd June, 2023

11. Any order passed by the Adjudicating Authority with respect to the said notifications shall be subject to the outcome of the decision of the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors and the decision of this Court in W.P.(C) 9214/2024 titled Engineers India Limited v. Union of India &Ors.