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2025 (5) TMI 468 - HC - GSTViolation of principles of natural justice - impugne dorder passed without hearing the Petitioner and even the SCN has not been served to the Petitioner - HELD THAT - Since the Petitioner has not been diligent in checking the portal no reply to the Show Cause Notice has been filed by the Petitioner. Thus the department cannot be blamed. The Petitioner is permitted to file an appeal against the impugned order before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act 2017 along with the pre-deposit on the tax amount in terms of the said provision - Petition disposed off.
The Delhi High Court, through Justices Prathiba M. Singh and Rajneesh Kumar Gupta, adjudicated a petition under Articles 226 and 227 of the Constitution challenging an impugned order dated 16th April 2024. The Petitioner, a proprietorship firm engaged in manufacturing and trading, contended that the Show Cause Notice dated 26th December 2023 was improperly served via the 'additional notices and orders' tab rather than the 'notices and orders' tab on the portal.The Court noted the portal change occurred after the Show Cause Notice date and observed that a reminder notice dated 9th February 2024 was visible on the portal, yet the Petitioner failed to respond. The Petitioner's claim that their accountant could not access the portal was insufficient to excuse non-compliance, especially as automated emails and SMS alerts were also sent.The Court held that due diligence was lacking on the Petitioner's part and thus the department was not at fault. However, the Petitioner was granted permission to file an appeal against the impugned order before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017, subject to pre-deposit of the tax amount due (Rs. 4,52,956/-). The Court emphasized that if the appeal is filed within 30 days, it "shall be adjudicated on the merits and not be dismissed on the ground of limitation." The writ petition was disposed accordingly.
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