2025 (5) TMI 1682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rticles 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 2nd November, 2020 (hereinafter, 'the SCN') for the tax period April 2019 to March 2020, as also the consequent order dated 9th December, 2020 passed by the office of Assistant Commissioner, Ward 206, Zone 11, Delhi (hereinafter, 'the impugned order'). 3. The submission of the ld. Counsel for the Petitioner is that the SCN dated 2nd November, 2020, 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. A reminder notice dated 18th August, 2020 was also issued to the Petitioner, however the same was uploaded on the 'Additional Notices Tab'. The submiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder. 5. The petitioner also states that the impugned SCN, the Reminder and the impugned order are unsigned. 6. Mr. Singhvi, the learned counsel appearing for the respondent, on advance notice, fairly states that the principal issue involved in the present case is squarely covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No. 2024:DHC:4108-DB as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52 : Neutral Citation No.2024:DHC:5108- DB. 7. He states that possibly, the petitioner di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s no doubt that after 16th January 2024, changes have been made to the GST portal and the 'Additional Notices Tab' has been made visible. However, in the present case, the SCN was issued on 2nd November, 2020 and the same was not brought to the notice of the Petitioner. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN having been filed by the Petitioner, following the decision of this Court in W.P.(C) 13727/2024, the matter deserves to be remanded back to the concerned Adjudicating Authority 6. Accordingly, the impugned order is set aside. The Petitioner is granted time till 10th July 2025, to file the reply to SCN. Upon filing of the reply, the Adjudi....