Delhi HC Sets Aside Ex-Parte GST Demand Over Improper SCN Service via Portal’s ‘Additional Notice’ Tab [Read Order]
Referring to its decision in Neelgiri Machinery v. Commissioner, Delhi GST, the Court observed that notices uploaded only under the ‘Additional Notices & Orders’ tab may be missed and must also be communicated through clear channels like email.
![Delhi HC Sets Aside Ex-Parte GST Demand Over Improper SCN Service via Portal’s ‘Additional Notice’ Tab [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/2067126-exparte-gst-demand-taxscan.webp "Delhi HC Sets Aside Ex-Parte GST Demand Over Improper SCN Service via Portal’s ‘Additional Notice’ Tab [Read Order]")
The High Court of Delhi, set aside an ex-parte Goods and Service Tax ( GST ) demand of ₹1.04 crore raised under Section 73 of the Central Goods and Service Tax ( CGST ) Act, citing improper service of the Show Cause Notice (SCN) via the portal’s ‘Additional Notice’ tab. Priyanka Goyal, petitioner-assessee, filed a petition challenging the ex-parte order dated 23rd...
The High Court of Delhi, set aside an ex-parte Goods and Service Tax ( GST ) demand of ₹1.04 crore raised under Section 73 of the Central Goods and Service Tax ( CGST ) Act, citing improper service of the Show Cause Notice (SCN) via the portal’s ‘Additional Notice’ tab.
Priyanka Goyal, petitioner-assessee, filed a petition challenging the ex-parte order dated 23rd December 2023, which raised a demand of ₹1,04,57,420 under Section 73 of the CGST Act. No reply was filed, and no personal hearing was attended before the order was passed.
On 25th February 2025, the Court noted that the petitioner had not disclosed when the order came to her knowledge and granted two weeks to file an additional affidavit.
Affective Ways Of Tax Planning for HUF, Partnership Firm and Will Click here
In response, the petitioner stated that the SCN dated 22nd September 2023 was never properly served and was only discovered during proceedings related to another notice under Section 74. She also claimed the SCN was uploaded under the ‘Additional Notice’ tab, which she had not seen.
Justice Prathiba M.Singh and Justice Rajneesh Kumar Gupta noted that the issue of notices being uploaded under the ‘Additional Notice’ tab had already been addressed in Neelgiri Machinery v. Commissioner, Delhi GST, where similar ex-parte orders were set aside due to lack of proper service. In that case, the Court followed earlier decisions and held that notices uploaded only under the ‘Additional Notices & Orders’ tab could be missed and must also be communicated clearly, including via email.
It was further noted that in those cases, the Court had directed the authorities to provide a fair opportunity to respond, and not to pass orders in default. In line with that reasoning, the bench in the present case observed that the SCN dated 22nd September 2023 was issued before this issue was rectified by the Department.
How to Audit Public Charitable Trusts under the Income Tax Act Click Here
The petitioner was directed to file a reply to the SCN within thirty days. The GST portal was to be opened within 2-3 days to enable filing of the reply. A personal hearing was to be granted thereafter, with intimation sent to the petitioner at the given email and mobile number.
The Adjudicating Authority was instructed to adjudicate the SCN after granting the hearing and considering the petitioner’s submissions. The writ petition was disposed of accordingly.
Support our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates
