{"id":6175,"date":"2025-09-30T17:35:03","date_gmt":"2025-09-30T12:05:03","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6175"},"modified":"2025-09-30T17:35:03","modified_gmt":"2025-09-30T12:05:03","slug":"delhi-hc-grants-30-days-to-reply-to-gst-show-cause-notice","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/delhi-hc-grants-30-days-to-reply-to-gst-show-cause-notice","title":{"rendered":"Delhi HC Grants 30 Days to Reply to GST Show Cause Notice"},"content":{"rendered":"<p>Image<\/p>\n<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000408813\/one-day-notice-to-reply-to-scn-violates-natural-justice-assessee-entitled-to-30-days-for-response-hc\"><span class=\"TextRun SCXW148331925 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW148331925 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Dawn Express Courier Del Pvt. Ltd. vs. Union of India (2025) 34 Centax 353 (Del.)<\/span><\/span><\/a><span class=\"EOP SCXW148331925 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><span class=\"EOP SCXW44426 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000086556\">PRATHIBA M. SINGH<\/span><\/strong> &amp;\u00a0<strong><span id=\"111170000000166822\">SHAIL JAIN<\/span><\/strong>, JJ<\/li>\n<li><i><strong>S\/Shri\u00a0<span id=\"111170000000091237\">Nikhil Gupta<\/span><\/strong>,\u00a0<strong><span id=\"111170000000125889\">Rochit Abhishek<\/span><\/strong>,\u00a0<strong><span id=\"111170000000170316\">Ms. Neelam Murpana<\/span><\/strong> &amp; <strong><span id=\"111170000000125888\">Prince Nagpal<\/span><\/strong>, Advs., for the Petitioner<\/i><\/li>\n<li><i><strong>S\/Shri\u00a0<span id=\"111170000000097454\">Anurag Ojha<\/span><\/strong>, <strong>SSC<\/strong>,\u00a0<strong><span id=\"111170000000132882\">Dipak Raj<\/span><\/strong>,\u00a0<strong><span id=\"111170000000049863\">Shashank Kumar<\/span><\/strong>,\u00a0<strong><span id=\"111170000000170317\">Ms. Garima Kumari<\/span><\/strong>,\u00a0<strong><span id=\"111170000000163892\">Robert Laishram<\/span><\/strong>,\u00a0<strong><span id=\"111170000000170318\">Bhupender<\/span><\/strong>, Advs. &amp; <strong><span id=\"111170000000129446\">Ravi Kant Srivastava<\/span><\/strong>, <strong>SPC<\/strong>, for the Respondent<\/i><\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW69489408 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW69489408 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The assessee challenged a notice issued under Section 74 of CGST\/Delhi GST Act, following an investigation by the DGGI, which identified various discrepancies including alleged evasion of tax. The assessee submitted that the investigation was conducted against multiple companies and was not exclusive to them, and that pre-notice consultation under Rule 142 of CGST\/Delhi GST Rules specifying the amount sought to be demanded was not provided. It was further contended that the notice for hearing allowed only one day to file a reply, which was completely violative of principles of natural justice. The assessee stated that it had paid the entire tax claimed and no further amount was due. The matter was accordingly placed before the High Court.<\/span><\/span><span class=\"EOP SCXW69489408 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p><span class=\"TextRun SCXW213968225 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW213968225 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that the challenge under Rule 142 was not tenable, as the assessee was aware of the investigation and had stated that no further amount was liable to be paid. However, issuing a notice for hearing with only one day\u2019s time was completely violative of principles of natural justice. The High Court directed that the assessee be afforded 30 days to file a reply to the show cause notice and that a notice of personal hearing be granted.<\/span><\/span><span class=\"EOP SCXW213968225 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Image Case Details: Dawn Express Courier Del Pvt. Ltd. vs. Union of&hellip;<\/p>\n","protected":false},"author":10,"featured_media":6184,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Delhi HC Grants 30 Days to Reply to GST Show Cause Notice<\/title>\n<meta name=\"description\" content=\"Delhi HC held that granting only one day to reply to SCN under GST violates natural justice; assessee must get 30 days to respond with fair hearing.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/delhi-hc-grants-30-days-to-reply-to-gst-show-cause-notice\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Delhi HC Grants 30 Days to Reply to GST Show Cause Notice\" \/>\n<meta property=\"og:description\" content=\"Delhi HC held that granting only one day to reply to SCN under GST violates natural justice; 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