No Consistency in Practice followed by GST Department: Delhi HC directs Revising Present Protocol or Prepare Fresh SOP Including Key 3 Issues [Read Order]

The Delhi High Court has expressed concern over the inconsistent procedural practices being followed by the Goods and Services Tax ( GST ) Department and directed to revise the present protocol followed by the department or to prepare a fresh SOP including 3 key issues listed.

The petition challenged an order dated 5th May 2024, contending that it was passed in violation of procedural requirements. It stated that the Show Cause Notice (SCN) dated 29th November 2023 was neither uploaded on the GST portal nor communicated via email.

Additionally, it was argued that the order was issued after the deadline stipulated in Notification No. 56/2023-Central Tax dated 28th December 2023, which extended the limitation period only up to 30th April 2024.

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The Department conceded that both the pre-notice consultation and the SCN were dispatched solely by speed post and not uploaded on the portal, nor sent via email. The impugned order, although signed on 30th April 2024, was uploaded on the portal only on 5th May 2024, thereby giving rise to questions regarding the actual date of its issuance.

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The bench observed the recurring lapses, the Bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta stated the need for standardization and transparency in the Department’s functioning. The Court listed three specific issues for which the GST Department must be included in the protocol or fresh SOP:

1. Uploading all notices, orders and communications on the portal; Secondly - by sending all such communications, notices and orders through email on the registered email address; Finally - the said correspondence could also be sent by speed post;
2. In respect of lack of signatures and DIN Numbers on SCNs and on the Orders-in-Original, the Department ought to ensure that the name of the Officer, the digital signature or the physical signature along with the date and the DIN Number ought to be made available on all the SCNs and orders that are passed.
3. One of the grievances usually raised is that there is no consistency between the date of the order and the date when it was uploaded/issued on the portal. Grievances are thus raised as to the date on which the order itself is passed. The GST Department should make an endeavour to ensure that on the date when the order is passed, it is uploaded on the very same day.

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The Court further instructed the GST Department to file a short affidavit addressing both the specific facts of this case and the proposed SOP. It also observed that while the Department claims to already have a protocol in place, such a protocol must be reviewed and revised, if necessary, to incorporate the above directions. In the meantime, the Court ordered that no coercive steps be taken against the petitioner.

The matter is listed to August 8, 2025.

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To Read the full text of the Order CLICK HERE

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