Order Date – 06 May 2025

Parties: World Art Press v. Commissioner, Delhi Goods and Services Tax & Ors. 

Facts –

• The Petitioner, World Art Press, 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 notice and personal hearing 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 SCNs become visible to parties. However, the SCN in the present case is of 25th September, 2023. Therefore, following the above decision in W.P.(C) 13727/2024, the impugned order is set aside.