GST SCN uploaded improperly in ‘additional notices tab’: Delhi HC directs Dept. to rehear [Read Order]

The Delhi High Court directed the Goods and Service Tax (GST) department to rehear the show cause notice ( SCN )which was uploaded  improperly in ‘additional notices tab’. The court also directed  to uploaded  the SCN on the Portal in a proper manner and shall also be emailed to the Petitioner on the following email address: sunlitsparkin@gmail.com.

Sparkin Sunlit Private Limited , the Petitioner- Sparkin Sunlit Private Limited seeking setting aside of show cause notice dated 9th December, 2023 issued ( ‘the SCN’) issued by Respondent No. 1- Department of Trade & Taxes, GNCTD. The Petitioner further challenges the subsequent demand order passed thereupon by Respondent No. 2- GSTO, Ward 74, Zone 7 dated 29th March, 2024 (‘the demand order’). 

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The SCN did not come to the knowledge of the Petitioner as the same was uploaded by the Respondent No. 1Department on the ‘additional notices tab’.  It is further submitted by the  Counsel for the Petitioner that the present case is fully covered by the decision in W.P.(C) 12589/2024 titled Satish Chand Mittal (Trade Name National Rubber Products) v. Sales Tax Officer SGST, Ward 25- Zone 1. 

On the last date of hearing i.e., 9th April, 2025, the Court had directed the respondent-Department’s counsel to seek instructions in the matter. Today, it is submitted by Ms. Aakriti Jain, Counsel that with effect from January, 2024, the notices are being uploaded properly on the portal but in this case the notice is of 9th December, 2023. 

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Mr. Singhvi, the counsel appearing for the respondent, on advance notice, fairly states that the principal issue involved in the present case is squarely covered by the decisions of the Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52.

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The petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab ‘Additional Notices & Orders’. He submits that the said issue has now been addressed and the ‘Additional Notices & Orders’ tab is placed under the general menu and adjacent to the tab ‘Notices & Orders’.

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It was found that the petitioner did not have access of the Notices as they were projected on the GST Portal under the tab ‘Additional Notices & Orders’. He submitted that the said issue has now been addressed and the ‘Additional Notices & Orders’ tab is placed under the general menu and adjacent to the tab ‘Notices & Orders’.

A division bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta found that the petitioner did not get an opportunity to file a reply to the SCN, the Court found that the Petitioner ought to be allowed to file a reply. Let the reply to the SCN be now filed within a period of 30 days. The adjudicating authority shall proceed and pass order with respect to the SCN after affording a hearing to the Petitioner.  The hearing notice shall be uploaded on the Portal in a proper manner and shall also be emailed to the Petitioner on the following email address: sunlitsparkin@gmail.com. The court set aside the order.. 

To Read the full text of the Order CLICK HERE

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