2025 (9) TMI 596

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...., subject to all just exceptions. Application stands disposed of. W.P.(C) 13606/2025 & CM APPL. 55807/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 23th September, 2023 and order dated 1st December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order') for the financial year 2017-18. 4. In the present case, the submission of the Petitioner, on facts, is that the SCN dated 23rd September, 2023, from which the impugned order arises, was uploaded on the 'Additional Notices Tab'. Thereafter, reminder notice was issued on 22nd November, 2023 which was also uploaded on the....

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....and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear 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....

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....e disposed of in the above terms. The pending application(s), if any, also stand disposed of." 7. There is 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 23rd September, 2023 and the same was not brought to the notice of the Petitioner as it was uploaded on the 'Additional Notices Tab'. Further, Notice under Section 75(4) of the CGST Act, 2017 was also issued on 21st November 2023 and uploaded on the 'Additional Notices Tab'. The reminder notice was issued on 22nd November, 2023 which was also uploaded on the 'Additional Notices Tab'. Thereafter, the impugned order was passed which was also uploaded....