Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC [Read Order]
The Delhi High Court held that a taxpayer who responded to earlier GST portal notices cannot later claim unawareness of similar notices for a disputed year.
![Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Show-cause-notice-TAXSCAN.jpg "Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC [Read Order]")
In a recent ruling, the Delhi High Court held that a taxpayer who previously responded to GST notices served via the official portal and electronic communication cannot later claim unawareness of similar notices issued for a subsequent assessment year. ABC Enterprises, the petitioner, challenged an ex parte assessment order dated 24.08.2024, passed under Section 73 of the Delhi Goods...
In a recent ruling, the Delhi High Court held that a taxpayer who previously responded to GST notices served via the official portal and electronic communication cannot later claim unawareness of similar notices issued for a subsequent assessment year.
ABC Enterprises, the petitioner, challenged an ex parte assessment order dated 24.08.2024, passed under Section 73 of the Delhi Goods and Services Tax Act, 2017, by the Sales Tax Officer. The petitioner submitted that it had not received any show cause notice (DRC-01) before the order and only became aware of the proceedings in January 2025 when its accountant noticed the demand under the "Additional Notices" tab on the GST portal.
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In response, the department filed an affidavit stating that the notice, reminders, and final order were all duly uploaded on the GST portal, and automated emails and SMS alerts were sent to the registered contact details of the petitioner.
The affidavit included a comparative chart showing that for earlier years (2017–18 and 2018–19), the petitioner had acknowledged similar notices served in the same manner, submitted replies, and the proceedings were dropped accordingly.
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The bench comprising Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta observed that the petitioner had responded to earlier notices sent through the same communication channels, so it could not now claim ignorance of the notice for the disputed year.
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Considering the petitioner’s submission that it became aware of the order only in January 2025, the Court granted the petitioner an opportunity to file a statutory appeal within two weeks.
The court clarified that if the appeal was not filed within the prescribed time, any delay would have to be considered by the appellate authority in accordance with law. The court also recorded that the petitioner no longer pressed its challenge to certain central and state GST notifications. The writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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