Case Title: Khaleeque Ahmed Prop M/s Mark Ad Grafix v. Superintendent CGST, Range -163, Ward-94, Zone 8
Court: Delhi High Court
Petition No.: W.P.(C) 6488/2025 & CM Appl. 29568/2025
Category of Dispute: Procedural Irregularity in Show Cause Notice and Limitation
Date of Judgement: 16th May, 2025
Relevant Sections: Article 226 of the Constitution of India; Notification No. 56/2023-Central Tax dated 28.12.2023; Rule 142 of CGST Rules, 2017
Facts of the Case
[Para 2–6]
- The Petitioner, a proprietor of M/s Mark Ad Grafix, challenged the impugned order dated 5.05.2024 passed by the CGST Superintendent.
- The petitioner contended that:
i) The Show Cause Notice (SCN) dated 29.11.2023 was never communicated;
ii) The final order was issued beyond the due date of 30.04.2024 as notified vide Notification No. 56/2023. - The department admitted that neither the pre-notice consultation nor the SCN was uploaded on the portal. Both were only dispatched by post.
- Although the order was signed on 30.04.2024, the DRC-07 was uploaded only on 05.05.2024, beyond the limitation period.
Questions in Consideration
[Para 3, 5, 7]
- Whether failure to upload the SCN on the GST portal amounts to denial of natural justice?
- Whether uploading the order (DRC-07) beyond the notified limitation date renders it invalid?
Observations of the Court
[Para 6–8]
- The Court noted frequent lapses in procedure by the GST Department, especially failure to upload SCNs and orders on the GST portal.
- The Court emphasised that orders must be uploaded on the same day they are signed to avoid disputes over limitation.
- It directed that the Department must create a Standard Operating Procedure (SOP) mandating:
a) Upload of all SCNs, orders, communications on the portal;
b) Parallel communication through registered email and speed post;
c) Orders must include name, DIN, digital/physical signature with date;
d) Orders must be uploaded on the date they are passed.
Judgement of the Court
[Para 9–12]
- Directed the Department to file a short affidavit on this case and on SOP implementation.
- In the interim, no coercive action shall be taken against the petitioner.
- Next hearing scheduled for 08.08.2025.
Between Fine Lines
The Delhi High Court emphasised that uploading SCNs and orders on the GST portal is mandatory to ensure procedural fairness. The Court found that merely sending documents by post is inadequate. It held that orders signed before the limitation date but uploaded after are invalid for limitation purposes. The Department must adopt a strict SOP to prevent inconsistencies in communication and order issuance. No coercive steps are allowed until the next hearing.
Summary of Referred Cases
| Name | Citation | Summary | Verdict |
| None | – | No precedents were cited or discussed in the judgement. | – |
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
