HIND PAPER HOUSE vs THE COMMISSIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

Judgment text excerpt

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th August 2025 + W.P.(C) 3294/2025 & CM APPL. 15563/2025 HIND PAPER HOUSE .....Petitioner Through: Mr. Vijay Gupta, Mr. Arihant Jain & Mr. Hari Om Thakur, Advs. versus THE COMMISSIONER STATE GOODS AND SERVICE TAX DELHI & ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. for R/GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition challenges the impugned Show Cause Notice dated 28th May, 2024 (hereinafter “impugned SCN”) as also the consequential order dated 24th August, 2024 (hereinafter “impugned order”). The writ petition also challenges the order dated 16th December, 2024 by which the application for rectification by the Petitioner was also rejected. 3. The brief background is that a Form DRC-01 - Summary of the Show Cause Notice was issued on 28th May, 2024 and is stated to have been uploaded on the same date. The said Form DRC-01 raised a demand of Rs. 4,04,61,076/- in respect of the tax period April, 2019 to March, 2020. A date for personal hearing was also fixed on 28th June, 2024 at 11:00 a.m. As per the said Form DRC-01, the impugned SCN along with supporting documents was attached and uploaded along with the said Form. However, as per the Signature Not Verified Digitally Signed W.P.(C) 3294/2025 Page 1 of 8 By:DHIRENDER KUMAR Signing Date:06.08.2025 19:01:54 Petitioner, neither the impugned SCN nor the supporting documents had been uploaded along with Form DRC-01. 4. The Petitioner challenges the order dated 24th August, 2024 on various grounds, inter alia, as under: i. That the impugned SCN was not uploaded and only Form DRC-01 was uploaded that too without any Relied upon Documents