2025 (9) TMI 861

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....osed of. W.P.(C) 13798/2025 & CM APPL. 56612/2025 3. The present has been filed by the Petitioner- National Aluminium Company Limited, which is a Public Sector Undertaking (hereinafter, 'PSU'), under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 18th March, 2024 (hereinafter, 'impugned order') passed by the Office of Sales Tax Officer Class II/AVATO for the Financial Year 2018-19. Vide the impugned order, a demand to the tune of Rs. 3,16,14,689/- has been raised against the Petitioner. 4. The ground for the challenge is that the Show Cause Notice (hereinafter, 'SCN') dated 05th December, 2023 was uploaded on the 'Additional Notices Tab'. Though a reminder to the SCN was issued t....

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....sonal hearing has also been availed of by the Petitioner. 8. The Court has heard the parties. In fact, this Court in W.P.(C) 13727/2024 titled 'Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others', under similar circumstances where the SCN was uploaded on the 'Additional Notices Tab' had remanded the matter in the following terms: "6. Be that as it may, intention is to ensure that the Petitioner is given an opportunity to file its reply and is heard on merits and that orders are not passed in default. Since there is no clarity on behalf of the Department, this Court follows the order dated 9th September, 2024 in Satish Chand Mittal (Trade Name National Rubber Products) ....

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....the said issue has now been addressed and the 'Additional Notices & Orders' tab is placed under the general menu and adjacent to the tab 'Notices & Orders'. 8. In view of the above, the present petition is allowed and the impugned order is set aside. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the aforesaid terms. 11. All pending applications are also disposed of." 7. The impugned demand orders dated 23rd April, 2024 and 5th December, 2....