Reply sent via Speed Post: Delhi HC refuses to quash SCN for Non-Adjudication of GST SCN [Read Order]

The Delhi High Court has refused to quash a show cause notice issued by the State Goods and Service Tax ( SGST ) department to Tushar Anand, which proposed to cancel his GST registration.

The petitioner's lawyer argued that a reply to the notice was sent on March 21, 2024, but the department failed to adjudicate the same.

The Goods and Services Tax ( GST ) Department has specific ways to deliver important notices to taxpayers. Here's a breakdown of the methods they can use according to Section 169(1) of the CGST Act, 2017:

Direct Delivery: The department can hand-deliver the notice to you, your representative (manager, lawyer, even a family member), or send it through a courier service.

Postal Service: You might receive the notice by registered post, speed post, or a courier requiring a signature confirmation. It will be sent to your registered business address.

Email: The department can send the notice to the email address you provided during registration, as long as it's kept updated.

GST Portal: Once you log in to the GST portal, the notice might be available electronically within the system.

Newspaper Publication: In rare cases, if none of the above methods are successful, the notice may be published in a local newspaper circulated in your area based on your registered residential address.

Justice Sanjeev Sachdeva and Justice Ravinder Dudeja directed the department to adjudicate the show cause notice within four weeks and provide an opportunity for a hearing to Mr. Anand.

The court issued notice to the department, which assured a response within four weeks.

The Delhi High Court also clarified that it has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. Needless to say, it would be open to the petitioner to avail of such further remedies as may be permissible in law in case petitioner is aggrieved by any further order passed.

To Read the full text of the Order CLICK HERE

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