Shri Subhash Parasram Electronic Park Pvt. Ltd. v. Sales Tax Officer Class Ii/Avato, Ward 63, Zone 6, Delhi & ANR.

$~9 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 8441/2024 and CM APPL. 34847/2024 SHRI SUBHASH PARASRAM ELECTRONIC PARK PVT. LTD.

.....Petitioner Through:

Mr Puneet Rai, Mr Sanjay Sharma and Ms Srishti Sharma, Advocates.

versus SALES TAX OFFICER CLASS II/AVATO, WARD 63, ZONE 6, DELHI & ANR.

.....Respondents Through:

Mr Avishkar Singhvi, ASC with Mr Shubham Kumar, Mr Vivek Kumar Singh and Mr Naved Ahmed, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 18.07.2024 1.

The petitioner has filed the present petition, inter alia, impugning an order dated 28.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 26.09.2023 (hereafter the impugned SCN).

2.

The impugned SCN was uploaded on the portal in the category of 'View Additional Notices & Orders', which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the heading of 'View Notices & Orders' but the same was not done.

3.

Learned counsel for the parties submit that the issue involved in the present petition is covered by earlier decisions of this Court, including in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Citation No.2024:DHC:4108-DB.

4.

In the said decision, this Court had rejected the contention that uploading of the notices under the heading 'Additional Notices' would be sufficient service in terms of Section 169 of the CGST Act. The relevant extract of the said decision is set out below :- "4. Learned counsel for respondent submits that in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading of a notice on the portal is sufficient compliance with regard to intimation to the taxpayer.

5. We are unable to accept the contention of the learned counsel, reference may be had to the judgment of the High Court of Madras in W.P. No. 26457/2023, titled M/s East Coast Constructions and Industries Ltd. v. Assistant Commissioner (ST) dated 11-9-2023, wherein the High Court of Madras has noticed that communications are placed under the heading of "View Notices and Orders" and "View Additional Notices and Orders". The Madras High Court had directed the respondents to address the issue arising out of posting of information under two separate headings. As per the petitioner, the Menu "View Additional Notices and Orders" were under the heading of "User Services" and not under the heading "View Notices and Orders".

5.

The GST Authorities have addressed the issue and have re-designed the portal to ensure that 'View Notices' tab and 'View Additional Notices' tab are placed adjacent to one another and under one heading. 6.

Admittedly, the impugned SCN was issued before the portal was redesigned. 7.

In view of the above, the present petition is allowed and the impugned order is set aside.

8.

The matter is remanded to the concerned authority to adjudicate the impugned SCN afresh. The petitioner is at liberty to file a response to the impugned SCN within a period of two weeks from date. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

9.

The concerned authority shall adjudicate the impugned SCN after considering the petitioner's response and after affording the petitioner an opportunity to be heard.

10.

The present petition is disposed of in the aforesaid terms. Pending application also stands disposed of.

VIBHU BAKHRU, J SACHIN DATTA, J JULY 18, 2024 RK The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.