2026 (4) TMI 1419

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....er, 2023 ('SCN') pertaining to the Financial Year 2018-19, as also the consequent order dated 5th April, 2024 passed by the office of Sales Tax Officer, Class II/AVATO, Ward 63, Zone 6, Delhi ('the impugned order'). 2. The petitioner is a partnership firm and is duly registered under the GST regime with GSTIN No. 07AAMFN6084D1Z3. 3. An SCN was issued on 9th December, 2023 in respect of Financial Years 2018-19 under Section 73 of the Delhi Goods and Services Tax Act, 2017. No reply was filed by the petitioner and the impugned order dated 5th April, 2024 has been passed raising a demand to the tune of Rs.23,67,282/-. 4. Learned counsel for the petitioner submits, on facts that the SCN dated 9th December, 2023, from which the impugned....

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....al (Supra) reads as 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 Priva....

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....tment and make its 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." 6. There is no dispute that, after 16th January, 2024, certain changes were introduced on the GST portal and the 'Additional Notices Tab' was made visible. However, in the present case, the SCN had been issued prior to the said date. In such circumstances, and considering that the petitioner was not afforded a proper opportunity of hearing and had not filed any reply to the SCN, this Court is of the view that the matter deserves to be remanded to the concerned Adjudicating Authority. 7. Learned counsel for the respo....