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2025 (6) TMI 666 - HC - GST


The Delhi High Court, in a petition under Article 226 challenging an ex-parte order dated 16th March 2025 demanding Rs. 33,68,140/-, held that the impugned order was passed after providing "sufficient opportunities" since a Show Cause Notice (SCN) dated 6th December 2023 and a subsequent reminder dated 21st February 2024 were uploaded on the GST portal, which post-January 2024 changes made visible to the Petitioner. The Court noted that no reply or personal hearing was availed by the Petitioner and thus declined to interfere with the impugned order under writ jurisdiction. However, recognizing that the order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017, the Court permitted the Petitioner to file an appeal before the Appellate Authority by 15th July 2025, directing that if filed with the prescribed pre-deposit, the appeal "shall not be dismissed on limitation" and must be heard on merits. The Court also directed ensuring the Petitioner's access to the GST portal for notices and documents, leaving all other rights and remedies open.

 

 

 

 

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