Communication of Hearing of GST SCN Intimidated to Wrong Email Address: Delhi HC directs Rehearing [Read Order]

The Delhi High Court directed the rehearing of the show cause notice as the same was sent to the wrong email address. The petitioner was never intimated about the hearing on the show cause notice, so the matter calls for a remit so that the petitioner can be given an opportunity for a hearing. 

The petitioner is represented by Mr. Badri Prasad Singh and the Respondent is represented by Mr. Atul Tripathi, Mr. Raghwendra Tiwari, with Ms. Mamta Tiwari.

Ms Babaji Bags, the Petitioner challenged the order whereby the show cause notice dated 30.08.2022 has been adjudicated and a demand created against the Petitioner. It was submitted that the petitioner never received any communication with regard to the hearing and the communication alleged to have been sent by the respondent was sent to an incorrect e-mail address. The petitioner has always been communicating by using only one e-mail address i.e. ajaykukreja2015@gmail.com. The statement is taken on record. The department is directed to communicate with the petitioner by using the e-mail address.

Counsel for the respondents submitted that the communication was sent to the e-mail address of the person who had registered the petitioner. He submitted that there seems to be an error in the department on account of a change of officers.  He concedes that the intimation was not sent to the above e-mail address but to another address. The petitioner was never intimated about the hearing on the show cause notice, so the matter calls for a remit so that the petitioner can be given an opportunity for a hearing. 

 A division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja set aside the impugned order and remitted the matter to the adjudicating authority to adjudicate the show cause notice dated 30.08.2022 afresh. An application has already been filed by the petitioner seeking the rectification of the mistake committed by the petitioner in Form GSTR3B for the period July 2017 to November, 2018 and the application has not been disposed of. The Court directed the Competent Authority to consider the application filed by the petitioner for rectification of the mistake under law.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates