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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH
Sd Polymers Through Its Proprietor Prop. Hem Lata Gupta – Appellant
Versus
Commissioner Of Central Goods And Service Tax – Respondent
| Table of Content |
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| 1. challenge to show cause notice and issuance process (Para 3) |
JUDGMENT :
1. This hearing has been done through hybrid mode.
2. Allowed subject to all just exceptions. Accordingly, the application is disposed of.
3. The present petition has been filed by the Petitioner under
5. Coming to the plea of limitation, it is seen that the impugned order is dated 1st February, 2025, however, it appears that the Form DRC-07 was uploaded on 9th February, 2025 on the GST Portal of the Petitioner.
7. Be that as it may,insofar as the reply dated 27th August, 2024,which has been filed by the Petitioner to the SCN dated 5th August, 2024 is concerned, the impugned order dated 9th February, 2025 itself records as under:
Following the principle of natural just
The existence of an alternative remedy under statutory provisions limits the maintainability of writ petitions unless exceptional circumstances exist.
The existence of alternate remedies under statutory provisions limits the maintainability of writ petitions in tax matters.
The High Court affirmed that the issuance of a consolidated SCN for multiple financial years under the CGST Act is permissible, emphasizing the requirement of statutory compliance and the importance ....
Service of notices via registered email under Section 169(1)(c) is adequate under the Central Goods and Service Tax Act, affirming no jurisdictional error or breach of natural justice occurred.
The issuance of the Show Cause Notice was timely under Section 73 of the CGST Act, and the petitioner was afforded adequate opportunity for a hearing, thereby validating the demand order.
Notifications under the GST Act must adhere to procedural requirements, ensuring parties receive fair opportunity to respond to demands initiated by show cause notices.
Parties must be given a fair opportunity to respond to Show Cause Notices in administrative proceedings to ensure proper adjudication.
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