Order Date – 05 May 2025

Parties: Sandeep Garg v. Sales Tax Officer Class II AVATO Ward 66 Zone 4 Delhi

Facts –

• The Petitioner, Sandeep Garg, is the proprietor of M/s Aares Spring Industries, challenged an impugned order dated 16th April 2024, passed by the respondent without granting an opportunity of hearing.
• The petitioner contended that the Show Cause Notice dated 26th December 2023 was not served properly as it was uploaded under the “additional notices and orders” tab on the GST portal instead of the “notices and orders” tab.
• A reminder notice dated 9th February 2024 was visible on the portal, but the petitioner failed to reply.

Issue –

• Whether the SCN validly served upon the petitioner?

Order –

• The Hon’ble High Court since the Petitioner has not been diligent in checking the portal, no reply to the Show Cause Notice has been filed by the Petitioner. Thus the department cannot be blamed.
• However, in the facts and circumstances of this case, the Petitioner is permitted to file an appeal against the impugned order before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 along with the pre-deposit on the tax amount in terms of the said provision.
• If the said appeal is filed within the 30 days, it shall be adjudicated on the merits and not be dismissed on the ground of limitation. Accordingly, the present writ petition is disposed of.