Order Date – 06 May 2025

Parties: Tanishka Steel v. Commissioner, Delhi Goods and Services Tax and others.

Facts –

• The Petitioner, Tanishka Steel, challenges the show cause notice uploaded only under the “Additional Notices” tab on the GST portal, which the petitioner claims he was unaware of.
• As a result, the petitioner was denied an opportunity to respond or appear for a hearing, and an ex-parte order was passed.

Issue –

• Whether the impugned adjudication orders passed without adequate notice and hearing are sustainable? 

Order –

• The Hon’ble High Court observed that this Court in W.P.(C) 13727/2024 titled ‘Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others’, under similar circumstances where the Show Cause Notice was uploaded vide ‘Additional Notices Tab’ had remanded the matter.
• It is relevant to note that post 16th January 2024, the Department has effected changes in the portal to ensure that the Show Cause Notices become visible to parties. However, the Show Cause Notices in the present case are of 23rd September, 2023 and 14th December, 2023. Therefore, following the above decision in W.P.(C) 13727/2024, the impugned orders are set aside. Let these matters be considered afresh after giving personal hearing notices to the Petitioner on the following email ID of the Petitioner.