Case Summary
Case Title: Real Aqua Hygiene Solution v. Commissioner Delhi Goods and Service Tax and Others
Court: High Court of Delhi
Petition No.: W.P.(C) 10230/2025 & CM Appls. 42508/2025, 42509/2025
Category: Validity of SCN and Adjudication Order, Challenge to Notification under Section 168A CGST Act
Date of Judgment: 18th July, 2025 (corrected & released on 23rd July, 2025)
Relevant Sections: Section 73 and Section 168A of the CGST Act, 2017; Article 226 of the Constitution of India
Facts (Paras 2, 6)
The petitioner, Real Aqua Hygiene Solution, challenged the SCN dated 6th December 2023 and the consequent demand order dated 30th March 2024. The grievance was that the SCN and reminder notices were uploaded only under the “Additional Notices” tab on the GST portal, and thus never came to the petitioner’s notice. Consequently, no reply was filed, and an ex-parte order was passed. The petitioner also challenged Notification No. 09/2023–Central Tax dated 31st March 2023, issued under Section 168A.
Questions for Consideration (Paras 3, 8, 9)
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Whether uploading of notices only under “Additional Notices” tab constitutes valid service?
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Whether the impugned notification under Section 168A extending limitation for adjudication is valid?
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Whether the ex-parte order passed without affording opportunity of reply and hearing can stand in law?
Observations (Paras 7, 8, 9)
The Court noted earlier rulings in Satish Chand Mittal, Anant Wire Industries, and Neelgiri Machinery, where similar uploading of notices under the “Additional Notices” tab led to remand of matters to ensure natural justice. The Court observed that while the GST portal was corrected after January 2024, in this case the SCN was issued prior to that, leaving the petitioner deprived of an opportunity to contest. Importantly, the validity of the impugned notification under Section 168A is already pending before the Supreme Court in SLP No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV), and hence the High Court refrained from ruling on that aspect.
Judgment (Paras 9–14)
The Court set aside the impugned order and remanded the matter to the Adjudicating Authority. The petitioner was granted time till 31st August 2025 to file a reply to the SCN. The Department was directed to issue personal hearing notices both on the GST portal and via email/mobile to ensure compliance with natural justice. The validity of the notification under Section 168A was left open, subject to the outcome of the pending Supreme Court matter.
Table of Referred Cases
| Case | Court | Decision |
|---|---|---|
| DJST Traders Pvt. Ltd. v. Union of India | Delhi HC | Challenge to Notifications 09/2023 & 56/2023; kept pending for SC ruling |
| HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax (SLP 4240/2025) | SC | Pending decision on validity of Section 168A notifications |
| Satish Chand Mittal v. STO, SGST | Delhi HC | Notices uploaded only under “Additional Notices” tab held defective; matter remanded |
| Anant Wire Industries v. STO | Delhi HC | Similar uploading issue; matter remanded |
| Neelgiri Machinery v. Commissioner DGST | Delhi HC | Order quashed; remanded for fair hearing |
Between Fine Lines
For businesses, this ruling reinforces that mere technical uploading of notices in hidden tabs cannot deprive them of their right to respond. The Delhi High Court has again underlined the principle of natural justice and ensured that taxpayers must receive clear and accessible notices. However, the larger issue of validity of Section 168A notifications remains unsettled and awaits the Supreme Court’s verdict.
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