GST ex parte demand challenge: appeal permitted where service dispute was raised and delay left to appellate consideration.

An ex parte demand order under the Delhi Goods and Services Tax Act was challenged on the ground that the show cause notice had not been received. The record showed issuance of notices, reminders and later communications through the GST portal, automated email and SMS, and also indicated the petitioner had responded to similar notices for earlier periods. In these circumstances, the petitioner was permitted to file an appeal against the impugned order within two weeks, and any delay was left to be considered by the appellate authority in accordance with law.

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Issues: Whether, in the facts of the case, the petitioner should be permitted to file an appeal against the ex parte demand order passed under the Delhi Goods and Services Tax Act, 2017 on the plea that the show cause notice was not received.

Analysis: The record showed that notices, reminders, and subsequent communications had been issued through the GST portal, automated email, and SMS for the relevant periods, and the petitioner had earlier responded to similar notices for prior years. The petitioner, however, asserted that it became aware of the impugned order only in January 2025. In these circumstances, the Court declined to permit the matter to proceed only on default and considered the petitioner's request to pursue the appellate remedy.

Conclusion: The petitioner was permitted to file an appeal against the impugned order within two weeks, with any delay to be considered by the appellate authority in accordance with law.

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