GST
TRT-2025-
High court of Delhi
Date:-04-08-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 04 Aug 2025
Parties: Hind Paper House v. Commissioner, State GST Delhi & Anr.
Facts -
- The petitioner challenged a GST Show Cause Notice (SCN) dated 28 May 2024 and consequential order dated 24 August 2024 on grounds that only a Form DRC-01 was uploaded on the portal without the actual SCN or relied upon documents (RUDs).
- The department admitted a technical glitch prevented uploading of the SCN and RUDs, but claimed these were sent by speed post and delivered on 15 June 2024. The petitioner disputed receipt and maintained that Input Tax Credit had already been reversed. Despite several adjournments sought by the petitioner, no detailed reply on merits was filed.
Issue -
- Whether the absence of online uploading of the SCN and RUDs vitiated the proceedings, and whether the consequential demand order could be sustained without affording the petitioner a proper hearing?
Order -
- The division bench of the Hon’ble High court found fault on both sides as the department initially erred in not uploading the SCN and RUDs on the portal, while the petitioner failed to file a substantive reply even after physical receipt.
- Given the procedural lapse and denial of effective hearing, the demand order dated 24 August 2024 was set aside.
- The matter was remanded to the adjudicating authority for a fresh hearing, with liberty to raise limitation and other contentions.
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