Order Date – 01 May 2025

Panties: M/s Keshav Metals Vs Commissioner of Delhi Goods and Services Tax and  Ors

Facts –

• The Petitioner, M/s Keshav Metals, challenged the demand order following a show cause notice dated 21.05.2024.
• The petitioner claimed that the SCN was not served properly. It was uploaded only under the ‘Additional Notices & Orders’ tab on the GST portal. It was undated and unsigned and no opportunity for filing a reply or personal hearing was granted.

Issue –

• Whether the demand order passed without effective service of the SCN and without affording a personal hearing is valid?

Order –

• The Hon’ble High Court observed that the SCN dated 21st May, 2024, from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’- therefore, the same did not come to the knowledge of the Petitioner.
• In fact 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 SCN was uploaded vide ‘Additional Notices Tab’ had remanded the matter.
• Though the SCN in the present case is of May 2024, considering the Petitioner has not been afforded an opportunity to file a reply or given a personal hearing, the impugned order is set aside.