Show cause notices uploaded only in “Additional Notices Tab” held inadequate; Delhi High Court remands GST demands back as violation of natural justice, keeping notification validity issue open

Case Reference

M/s. Dharamshila Cancer Foundation and Research Centre v. Assistant Commissioner of Sales Tax – Ward 84
High Court of Delhi | W.P.(C) 7229/2025, W.P.(C) 7232/2025, W.P.(C) 7233/2025 | Date of Decision: 28 July 2025
Category of Dispute: Validity of Notifications, Adjudication procedure, Natural Justice
Relevant Provisions: Section 73, Section 168A of the CGST Act, 2017; CGST Notifications No. 09/2023-CT dated 31.03.2023 and No. 56/2023-CT dated 28.12.2023

Facts (Paras 2–7, 10–14)

The petitioner, a cancer research and treatment foundation, challenged Orders-in-Original for FY 2017–18, 2018–19, and 2019–20 with tax demands of over ₹4.15 crore. The grievance was two-fold: first, that the show cause notices (SCNs) and reminder notices were uploaded only under the “Additional Notices Tab” of the GST portal, rendering them inaccessible; second, that Notifications 09/2023 and 56/2023 extending limitation under Section 168A were invalid. The petitioner argued it was denied an opportunity to reply and attend hearings, leading to ex-parte orders.

Questions Before the Court

1. Whether uploading SCNs and reminder notices under “Additional Notices Tab” without proper intimation violates natural justice?

2. Whether the validity of Notifications 09/2023 and 56/2023 issued under Section 168A can be examined in these petitions, given pending proceedings before the Supreme Court?

Observations (Paras 8–14)

The Court noted that challenges to Notifications 09/2023 and 56/2023 are already before the Supreme Court in SLP No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV v. ACST), with divergent High Court views: Allahabad and Patna upholding them, Guwahati quashing Notification 56/2023, and Punjab & Haryana deferring to the Supreme Court.

On facts, the Court found that SCNs dated September 2023 and December 2023 were not properly uploaded, while the May 2024 SCN was visible but inadvertently missed. Citing earlier decisions such as Neelgiri Machinery v. Commissioner DGST and Satish Chand Mittal v. STO SGST, the Court held that notices hidden in “Additional Notices Tab” undermine fair opportunity.

Judgement (Paras 15–21)

• The impugned Orders-in-Original were set aside.

• Matters remanded to the Adjudicating Authority for fresh decision on merits.

• Petitioner directed to file replies by 31 August 2025.

• Department to issue personal hearing notices via both GST portal and email/mobile.

• Access to GST portal to be restored for uploading replies and documents.

• Issue of validity of Notifications 09/2023 and 56/2023 left open, subject to outcome of Supreme Court proceedings.

Table: Earlier Cases Referred

Between Fine Lines

For taxpayers, this judgment reinforces that notices must be uploaded properly on the GST portal and communicated clearly. Uploading only in “Additional Notices Tab” is not sufficient. Any ex-parte order passed without real opportunity of hearing is liable to be set aside. However, the core issue of whether GST limitation can be extended through Notifications 09/2023 and 56/2023 remains undecided, pending before the Supreme Court. Businesses should monitor that verdict closely.

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