2025 (6) TMI 666 - HC - GST

GST Demand Order Validated: Notice Through Portal Confirmed, Appeal Rights Preserved Under Section 107

HC upheld an ex-parte GST demand order after finding sufficient notice opportunities through portal uploads. Court declined writ intervention but ... Challenge to ex-parte order by which a demand of Rs. 33,68,140/- has been raised on various accounts - SCN from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’, therefore, the same did not come to the knowledge of the Petitioner - impugned order has been passed without providing the Petitioner a personal hearing and in the absence of a reply on behalf of the Petitioner - violation of principles of natural justice - HELD THAT:- The Court has also perused the records. It is noticed that the impugned order also records that no reply was filed and the personal hearing was not availed either. Thus, considering the reminder being issued, this Court is of the opinion that it was only after sufficient opportunities were provided, that the Adjudicating Authority has proceeded to pass the impugned order ex-parte. Therefore this Court is not inclined to interfere with the impugned order under the writ jurisdiction. Considering the fact that the impugned order is appealable under Section 107 of the Central Goods and Services Act, 2017, this Court is inclined to allow the Petitioner prefer an appeal before the concerned Appellate Authority by 15th July, 2025. If the appeal is preferred within the stipulated period along with the prescribed pre-deposit, the concerned Appellate Authority shall not dismiss the appeal on limitation and shall hear it on merits. Petition disposed off. 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.