Delhi High Court – Orders
M/S Anant Wire Industries vs Sales Tax Officer Class Ii/Avato, Ward … on 23 December, 2024
Author: Prathiba M. Singh
Bench: Prathiba M. Singh, Amit Sharma
$~44
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 17867/2024 & CM APPL. 76030/2024
M/s ANANT WIRE INDUSTRIES .....Petitioner
Through: Mr. Pulkit Verma and Mr. Akhil
Gupta, Advocates (M-9716694879).
versus
SALES TAX OFFICER CLASS II/AVATO,
WARD 83 & ANR. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC with Mr.
Shubham Goel and Mr. Mayank
Kamra, Advocates (M-9654298599).
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE AMIT SHARMA
ORDER
% 23.12.2024
1. This hearing has been done through hybrid mode.
2. The present petition under Articles 226 and 227 of the Constitution of
India has been filed by the Petitioner challenging the impugned order dated
21st February, 2024, on the ground that the said order has been passed
pursuant to the Show Cause Notice dated 5th September, 2023 (hereinafter,
the ‘Show Cause Notice’) which was not received by the Petitioner.
3. It is the case of the Petitioner that the Show Cause Notice appears to
have been uploaded on the Goods and Services Tax portal under the category
of ‘Additional Notices and Orders’ and therefore, the same was never received
by him.
4. Ld. Counsel appearing on behalf of the Petitioner submits that benefit
ought to be given to the Petitioner on the ground that the Show Cause Notice
W.P.(C) 17867/2024 Page 1 of 4
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was not received by the Petitioner. He relies on a Division Bench judgment
of this Court in Kamla Vohra v. Sales Tax Officer Class II [W.P. (C) No.
9261/2024 dated 10th July, 2024] wherein it was held that uploading of
notices under the heading of ‘Additional Notices’ would not be sufficient
service of notice in terms of Section 169 of the CGST Act. The ld. Counsel
further relies on the judgment of ACE Cardiopathy Solutions (P.) Ltd. v.
Union of India [W.P. (C) No. 6758/2024 dated 10th May, 2024 ].
5. In the aforesaid cases this Court had given the benefit to the Petitioner
so long as an affidavit was filed to the effect that the notice was not received
on the registered email ID.
6. The relevant portion of the judgment, Kamla Vohra v. Sales Tax
Officer Class II (Supra) reads as under:
“3. The impugned SCN was uploaded on the portal in
the category of ‘Additional Notices’ which the
petitioner claims was not easily accessible. It is
contended that the show cause notices were required
to be placed under the heading of ‘Notices’ but the
same was not done.
4. Learned counsel for the parties submit that the issue
involved in the present petition is covered by earlier
decisions of this Court, including in ACE Cardiopathy
Solutions (P.) Ltd. v. Union of India: [2024] 163
taxmann.com 17 (Delhi).
5. 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 CGST Act. The relevant
extract of the said decision is set out below :-
“4. Learned counsel for respondent
submits that in terms of Section 169 of theW.P.(C) 17867/2024 Page 2 of 4
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Central Goods and Services Tax Act,
2017, uploading of a notice on the portal
is sufficient compliance with regard to
intimation to the taxpayer.
5. We are unable to accept the contention
of the learned counsel, reference may be
had to the judgment of the High Court of
Madras in W.P. No. 26457/2023, titled
M/s East Coast Constructions and
Industries Ltd. v. Assistant Commissioner
(ST) dated 11-9-2023, wherein the High
Court of Madras has noticed that
communications are placed under the
heading of “View Notices and Orders”
and “View Additional Notices and
Orders”. The Madras High Court had
directed the respondents to address the
issue arising out of posting of information
under two separate headings. As per the
petitioner, the Menu “View Additional
Notices and Orders” were under the
heading of “User Services” and not under
the heading “View Notices and Orders”.
6. The GST Authorities had addressed the issue and had
re-designed the portal to ensure that ‘View Notices’ tab
and ‘View Additional Notices’ tab were placed under
one heading. The impugned SCN was issued before the
portal was re-designed.
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 SCN afresh. The petitioner is at liberty to
file a response to the impugned SCN within a period of
W.P.(C) 17867/2024 Page 3 of 4
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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. ”
7. In the present case, the affidavit dated 19th December, 2024 has been
filed by Shashank Mittal, S/o Anil Mittal to the effect that the Show Cause
Notice and the order dated 21st February, 2024 were not received on the
registered email ID or physically.
8. After having perused the said affidavit, this Court is of the view that
following the earlier decisions passed by this Court, the Petitioner herein also
deserves to be given an opportunity to reply to the Show Cause Notice.
9. Accordingly, in the facts of this case, the impugned order dated 21st
February, 2024 is set aside.
10. The matter is remanded back to the concerned Department for fresh
consideration after providing an opportunity of hearing to the Petitioner.
11. In the Show Cause Notice dated 5th September, 2023, let the Petitioner
file a reply within a period of 30 days and a hearing shall be afforded to the
Petitioner. Order be passed within three months from the date of said hearing.
12. The present petition is disposed of. All pending applications are
disposed of.
PRATHIBA M. SINGH, J.
AMIT SHARMA, J.
DECEMBER 23, 2024/sn
W.P.(C) 17867/2024 Page 4 of 4
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 26/12/2024 at 21:57:54