Order Date – 05 May 2025

Parties: Neelgiri Poly Plast v. Commissioner of Delhi Goods and Services Tax and Others

Facts –

• The Petitioner, Neelgiri Poly Plast, 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 adjudication order passed without proper service of the Show Cause Notice (uploaded under the "Additional Notices" tab) is valid? 

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 SCN 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, in this case, considering the Show Cause Notice in the present case has been issued on 26th September, 2023 the Court is inclined to grant the Petitioner an opportunity to be properly heard.
• In view thereof, the impugned order dated 17th December, 2023 is set aside and the Petitioner is permitted to file a reply to the Show Cause Notice and upon filing such a reply a personal hearing ought to be provided to the Petitioner.