2026 (2) TMI 1148

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....DIGPAUL, J. 1. The present petitions have been filed by the same petitioner, Jarosniv Exports Pvt. Ltd., under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 1st December, 2023 passed in respect of F.Y. 2017-18 in W.P.(C) 2200/2026 and challenging the order dated 29th August, 2024 passed in respect of F.Y. 2019-20 in W.P.(C) 2203/2026, by the office of Sales Tax Officer Class II/ AVATO, Delhi. 2. The submission of the petitioner, on facts, is that the SCN dated 23rd September, 2023 in W.P.(C) 2200/2026, from which the impugned order arises, was uploaded on the 'Additional Notices Tab'. Similarly, the SCN dated 28th May, 2024 in W.P.(C) 2203/2026, from which the impugned order arises, was als....

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....under: "4. It is the petitioner's case that he had not received the impugned SCN 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 ....

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....submissions. The show cause notices shall be adjudicated in accordance with law. 8. The petitions are disposed of in the above terms. The pending application(s), if any, also stand disposed of." 5. This Court notes that, post 16th January 2024, changes have been made on the GST portal, and the 'Additional Notices Tab' has been made visible/accessible. However, the facts in the two petitions requires to be appreciated distinctly, given the dates of the respective SCNs: a. In W.P.(C) 2200/2026, the SCN is dated 23rd September, 2023, i.e., prior to 16th January 2024. In such circumstances, and having regard to the consistent approach adopted by this Court in matters where notices were uploaded only under the 'Additional No....