Delhi High Court Remands GST Case Due to Non-Service of SCN via Proper Portal Tab

Case Reference:
Case Name: Tanishka Steel Through its Partner Mr. Rajesh Garg vs. Commissioner Delhi Goods and Service Tax & Others
Court: High Court of Delhi
Petition No.: W.P.(C) 14982/2024 & CM APPL. 62809/2024
Date of Judgement: 06 May 2025
Category of Dispute: Natural Justice – Validity of Notification & Opportunity of Hearing
Relevant Sections: Section 73 & 168A of the CGST Act, 2017; Article 226 & 227 of the Constitution of India
Related Notifications: 9/2023-Central Tax dated 31.03.2023, 56/2023-Central Tax dated 28.12.2023

Facts of the Case

(Ref.: Para 2, 6, 9 of judgment)

1. The Petitioner challenged SCN dated 28.05.2024 and consequent order dated 27.08.2024 on grounds of improper service – SCN was uploaded under ‘Additional Notices Tab’ on GST portal, making it inaccessible.

2. The Petitioner also challenged the vires of Notification Nos. 9/2023 and 56/2023 extending limitation for adjudication, alleging non-compliance with Section 168A CGST Act.

3. The Respondent argued that post 16.01.2024, GST portal changes made the tab visible and notices accessible.

Questions in Consideration

(Ref.: Para 4–6, 9, 12)

1. Whether SCN service via “Additional Notices Tab” without proper intimation violates principles of natural justice?

2. Whether the impugned order passed without hearing should be set aside?

3. Whether the validity of Notifications 9/2023 & 56/2023 can be decided pending SLP No. 4240/2025 before Supreme Court?

Observations of the Court

(Ref.: Para 4–11)

1. Validity of the impugned notifications is pending before the Supreme Court in M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax.

2. In similar cases (Neelgiri Machinery, Satish Chand Mittal, Anant Wire Industries), orders passed without hearing due to SCNs being uploaded in “Additional Notices Tab” were set aside and matters remanded.

3. Since the Petitioner had no opportunity to reply, matter deserves remand to the Adjudicating Authority to ensure fair hearing.

Judgement of the Court

(Ref.: Para 10–14)

1. Impugned order dated 27.08.2024 is set aside.

2. Petitioner granted time till 10.07.2025 to file reply to SCN.

3. Adjudicating Authority to give personal hearing notice via e-mail & mobile, and decide matter afresh.

4. Validity of impugned notifications left open; order subject to Supreme Court’s outcome in SLP No. 4240/2025.

5. GST portal access to be provided for uploading reply and viewing notices.

Between Fine Lines – Simple Summary

• SCN was uploaded in a hidden tab on GST portal, so the taxpayer didn’t see it.

• Order was passed without giving them a fair chance to reply or be heard.

• Court set aside the order and sent the matter back for fresh adjudication.

• Validity of limitation-extension notifications is pending before Supreme Court.

• Taxpayer now gets a proper opportunity to defend their case.

Summary of Referred Cases

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