Case Details: Global Telecommunication Pvt. Ltd. Versus Union of India (2025) 33 Centax 379 (Del.)
Judiciary and Counsel Details
- PRATHIBA M. SINGH & SHAIL JAIN, JJ.
- S/Shri Rahul Singh, Yash Ranjan, Anuja Sinha and Ms Kritika Lal, Advs., for the Petitioner
- Shri Sumit K Batra, Adv., for the Respondent
Facts of the Case
The petitioner filed a writ petition challenging a demand order for FY 2018-19 passed under Section 73 of the CGST/Delhi GST Act. The assessee contended that the show cause notice (SCN) dated 11 July 2023 had been uploaded only in the ‘Additional Notices’ tab of the GST portal and did not come to its notice, resulting in non-filing of reply and absence of personal hearing. The petition also challenged Notification Nos. 9/2023-CT and 56/2023-CT extending limitation for adjudication. The Delhi High Court noted that the issue of validity of the notifications was pending before the Supreme Court and that similar matters had been remanded where opportunity of hearing was denied due to SCNs being uploaded under ‘Additional Notices’ tab.
High Court Held
The High Court set aside the impugned order and remanded the matter to the Adjudicating Authority for fresh adjudication, granting the assessee time to file a reply and directing that a personal hearing be scheduled with proper notice by email and mobile communication. It was clarified that the adjudication shall remain subject to the outcome of the Supreme Court’s decision on the validity of the impugned notifications.
List of Cases Cited
- DJST Traders (P.) Ltd. v.Union of India — [2025] 174 taxmann.com 191 (Delhi) — Referred [para 5]
- HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax — [2025] 174 taxmann.com 1080 (SC) — Referred [para 6]
- Neelgiri Machinery v. Commissioner Delhi GST — [2025] 172 taxmann.com 847/109 GST 507/97 GSTL 345 (Delhi) — Referred [para 8]
