2025 (5) TMI 1260 - HC - GST

Demand raised without considering the reply of the SCN - No opportunity for personal hearing - Challenging the SCN and impugned order - HELD THAT - Upon perusing the impugned order this Court is of the opinion that the same has been passed after considering the reply of the Petitioner. In addition to that an opportunity for personal hearing was also provided to the Petitioner followed by the issuance of a reminder for the same. However the opportunity for personal hearing was not availed by the Petitioner. Thus this Court is of the opinion that the impugned order does not merit any interference of this Court and a challenge if any shall be taken up by the Petitioner before the appellate authority in appeal. Accordingly the Petitioner is granted time till 10th July 2025 to file an appeal before the appellate authority under Section 107 of the Central Goods and Service Tax Act 2017. The present petition is disposed of in said terms.

Summary

The Delhi High Court, in the petition filed under Article 226 by MMR Electricals challenging the Sales Tax Officer's order dated 13th April 2024, held that the impugned order was passed after considering the Petitioner's reply and affording an opportunity for personal hearing, which the Petitioner did not avail. The Court observed that the order is not a non-speaking or cryptic order as alleged. Consequently, the Court declined to interfere, directing the Petitioner to file an appeal before the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017 by 10th July 2025. The Court emphasized: "If the appeal is filed... along with the mandatory pre-deposit, the same shall be adjudicated upon merits and shall not be dismissed on the ground of limitation." It was clarified that the Court's observations shall not influence the appellate authority's decision. The petition was disposed accordingly.