SALAK CHAND PROPRIETOR S K ASSOCIATES vs COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th July, 2025 W.P.(C) 707/2025 SALAK CHAND PROPRIETOR S K ASSOCIATES .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts & Ms. Ridhi Mahna, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. 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 has been filed by the Petitioner challenging the impugned order dated 27th December, 2023 (hereinafter, ‘the impugned order’). 3. In the present case, the submission of the Petitioner is that the Show Cause Notice dated 28th September, 2023, from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’ on the GST portal. The reminder notice dated 11th December, 2023 was also uploaded on the Additional Notices Tab. 4. Therefore, it is stated that the said notices were not brought to the knowledge of the Petitioner due to which no reply was filed. Hence, the impugned order was passed without providing the Petitioner with an opportunity to challenge the case on merits. 5. The