Failure to Reply to SCN Proposing GST Cancellation due to non access to GST Portal: Delhi HC directs Re Adjudication [Read Order]

The division bench of the Delhi High Court directed the re-adjudication of show cause notice ( SCN ) as the assessee failed to reply to SCN Proposing goods and service tax ( GST ) cancellation due to non-access to GST Portal.

Polytec Industries, the petitioner challenged the order whereby the Show Cause Notices have been disposed of and a demand created against the petitioner. Counsel for the petitioner submitted that when the subject Show Cause Notices were issued, the registration of the petitioner stood cancelled retrospectively and as such petitioner could not access the GST portal and it is only after the cancellation has been made prospective from the date of Show Cause Notice, by order dated 24.01.2024 that petitioner has been able to access the portal. 

Since the petitioner was unable to upload the reply to the said Show Cause Notices, the court comprising  Justice Sanjeev Sachdeva and Justice Ravinder Dudeja viewed that an opportunity should be granted to the petitioner to respond to the Show Cause Notices and Show Cause Notices should be re-adjudicated.

The court set aside the order and restored the proceedings on the record of the Proper Officer. The Petitioner shall now upload a reply to the Show Cause Notices within a period of one week from today. Thereafter the Proper Officer shall adjudicate the Show Cause Notices in accordance with 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