GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order [Read Order]
The Delhi High Court set aside a GST adjudication order, citing lack of proper service of the Show Cause Notice and restricted GST portal access due to prior suspension. The High Court directed a fresh hearing with an opportunity for the petitioner to respond.
![GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-order-site-img-Recovered.jpg "GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order [Read Order]")
The Delhi High Court has overturned an adjudication order and granted the petitioner a fresh opportunity to respond to a Show Cause Notice (SCN) that was not properly served, with restricted access to the GST portal due to a prior suspension of their registration. Jinender Paper Mart, (petitioner) represented by its proprietor filed a writ petition under Articles 226 and 227 of...
The Delhi High Court has overturned an adjudication order and granted the petitioner a fresh opportunity to respond to a Show Cause Notice (SCN) that was not properly served, with restricted access to the GST portal due to a prior suspension of their registration.
Jinender Paper Mart, (petitioner) represented by its proprietor filed a writ petition under Articles 226 and 227 of the Constitution of India, challenging the adjudication order dated 27th August 2024. The Adjudication Authority issued an order due to a no reply filed by the petitioner to the SCN dated 29th May 2024.
The Petitioner claimed that SCN was not served, as their GST registration had been suspended since 24th July 2023 which restricted the petitioner to know about SCN. The petitioner argued that the suspension of their GST registration for alleged issuance of invoices without supply, prevented them from receiving the SCN or accessing the GST portal.
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The Petitioner contented that due to the suspension of GST portal they were unaware of the proceedings, unable to file a reply, or attend the personal hearing scheduled for 23rd August 2024. The respondents contended that the SCN was properly served to the petitioner.
The petition also challenged the vires of Notification No. 9/2023-Central Tax dated 31st March 2023 and Notification No. 56/2023-Central Tax dated 28th December 2023, which extended deadlines for GST proceedings.
These notifications are currently under scrutiny by 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., with parallel state notifications pending before the Delhi High Court in Engineers India Limited v. Union of India & Ors.
A division bench comprising Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta observed that the petitioner’s GST portal access was indeed suspended from 24th July 2023, and no reply was filed to the SCN dated 29th May 2024.
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The court observed that the petitioner did not avail the personal hearing, likely due to lack of awareness from the portal suspension. The court held that the petitioner deserved another opportunity to present their case on merits.
The court set aside the impugned adjudication order and remanded the matter to the Adjudicating Authority for a fresh hearing. The petitioner was directed to file a reply by 10th July 2025 and directed the adjudication authority to grant personal hearing.
The court also directed to restore the GST portal to enable the petitioner to access notices and documents. The court clarified that the validity of the notifications remains open, subject to the Supreme Court’s decision in the S.L.P and the Delhi High Court’s ruling on parallel state notifications.
The writ petitions and pending applications were disposed of.
To Read the full text of the Order CLICK HERE
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