Order Date – 07 May 2025

Parties: M/s Divine Creations Vs AVATO, Ward 07, Delhi State GST & Anr.

Facts –

• The Petitioner, M/s Divine Creations, challenged SCN and related communications which were was uploaded only on the 'Additional Notices Tab' of the GST portal, which was not properly visible, denying them a chance to respond.
• Upon learning of the order, the petitioner filed a rectification application, which was rejected on 10.10.2024.

Issue – 

• Whether the impugned assessment order passed without the petitioner's knowledge of the SCN and opportunity of hearing should be set aside?

Order –

• The Divisional Bench of Hon’ble High Court observed that there is no doubt that after 16th January 2024, changes have been made to the GST portal and the ‘Additional Notices Tab’ has been made visible. However, in the present case, the writ petition was filed in the year 2024, raising issues as to the validity of the impugned notification.
• Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority.
• Accordingly, the impugned order is set aside. The Petitioner is granted time till 10th July 2025, to file the reply to SCN.