Facts of the Case

The petitioner, M/s Trans India Logistics, challenged the show cause notice dated 29 September 2023 and the consequential adjudication order dated 23 December 2023 pertaining to Financial Year 2017–18 passed by Sales Tax Officer/AVATO, Ward-60, Delhi. The petitioner also challenged Notification Nos. 09/2023 and 56/2023 issued under Section 168A of the CGST Act and corresponding State Tax notifications extending limitation. The petitioner asserted that the SCN was uploaded only under the “Additional Notices” tab on the GST portal and was not brought to its knowledge, resulting in no reply being filed and the order being passed ex parte. The broader challenge to the notifications was already pending before the Supreme Court in SLP No. 4240/2025, with divergent views across High Courts.

Issues Involved

Whether the ex parte adjudication order deserved to be set aside due to lack of effective service/opportunity where the SCN was uploaded only under the “Additional Notices” tab, whether the petitioner should be granted portal access, time to reply and a personal hearing, and whether adjudication should proceed subject to the outcome of the Supreme Court’s decision on the validity of Section 168A notifications.

Petitioner’s Arguments

The petitioner submitted that it had no effective notice of the SCN as it was uploaded only on the “Additional Notices” tab, resulting in denial of opportunity to respond and be heard. It sought remand with directions for portal access, filing of reply and personal hearing. The petitioner also pressed challenges to the impugned notifications, while seeking interim relief on facts.

Respondent’s Arguments

The Revenue relied on the impugned order and the notifications, submitting that the issue of validity of the notifications was pending before the Supreme Court and that appropriate directions could be issued consistent with judicial discipline.

Court Order / Findings

The Delhi High Court noted the pendency of the validity challenge to the impugned notifications before the Supreme Court in SLP No. 4240/2025 and the approach adopted by this Court in similar matters. On facts, the Court accepted that the SCN issued on 29 September 2023 was uploaded on the “Additional Notices” tab and was not effectively brought to the petitioner’s notice, leading to an ex parte order. Following earlier decisions in analogous circumstances, the Court held that the petitioner deserved an opportunity to file a reply and be heard on merits. Accordingly, the impugned adjudication order was set aside, portal access was directed to be enabled, timelines were fixed for filing reply and personal hearing, and it was clarified that any fresh order would remain subject to the outcome of the Supreme Court’s decision on the validity of the impugned notifications.

Important Clarification

The Court clarified that while granting factual relief by remanding the matter to ensure compliance with principles of natural justice, it kept the question of validity of the impugned Section 168A notifications open, making any adjudication subject to the final decision of the Supreme Court in SLP No. 4240/2025 and the connected proceedings pending before this Court.

Final Outcome

The writ petition was disposed of. The impugned adjudication order dated 23 December 2023 was set aside. The petitioner was granted time until 31 August 2025 to file a reply to the SCN after restoration of GST portal access, a personal hearing was directed with communication by email and mobile, and the adjudicating authority was directed to pass a fresh order in accordance with law, subject to the outcome of the Supreme Court proceedings on the impugned notifications.

Link to Download Order https://www.mytaxexpert.co.in/uploads/1769497536_MSTRANSINDIALOGISTICSVsGSTOWARD60ANR..pdf

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