HARI BHOOMI COMMUNICATIONS PRIVATE LIMITED v. COMMISSIONER OF GOODS AND SERVICES TAX DELHI & ORS.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

HARI BHOOMI COMMUNICATIONS PRIVATE LIMITED

COMMISSIONER OF GOODS AND SERVICES TAX DELHI & ORS.

W.P.(C) 13606/2025 & CM APPL. 55807/2025 dated 04.09.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 75

Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023

Decision : In favour of assessee

Mode of service of notice – SCN and reminder uploaded only under “Additional Notices Tab” on portal – No reply filed – No opportunity of Hearing – Ex parte order – Validity of Notifications extending limitation – SCN and reminder notices uploaded prior to portal modification petitioner unable to access and file reply – Held: Writ petition disposed – Order set aside – Matter remanded to Adjudicating Authority – Petitioner to file reply by 15.10.2025 – Authority to issue personal hearing notice by e-mail and mobile and pass fresh speaking order after considering reply and submissions – Validity of Notifications No. 56/2023-CT, 56/2023-ST, 09/2023-CT, 09/2023-ST kept open, subject to outcome of pending challenges before Supreme Court and Delhi High Court.

Represented By:

Counsel for the Petitioner: Ankur Das, Gautam Swarup, Rudhra Deoshthali, Sakshi Pandey, Rishabh Kanojiya & Tanmay Malik, Advs

HARI BHOOMI COMMUNICATIONS PRIVATE LIMITED v. COMMISSIONER OF GOODS AND SERVICES TAX DELHI & ORS.

HARI BHOOMI COMMUNICATIONS PRIVATE LIMITED v. COMMISSIONER OF GOODS AND SERVICES TAX DELHI & ORS.

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