SHRI RAM SHARMA PROPRIETOR SHRI RAM AND COMPANY vs COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

Judgment text excerpt

$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th July, 2025 + W.P.(C) 659/2025 SHRI RAM SHARMA PROPRIETOR SHRI RAM AND COMPANY .....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 24th 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 3rd December, 2023 was also uploaded on the Additional Notices Tab. 4. Therefore, it is stated that the said notices were not brought to the Signature Not Verified Digitally Signed W.P.(C) 659/2025 Page 1 of 6 By:KESHAV Signing Date:29.07.2025 18:28:18 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 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 Show Cause Notice 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 meri