JAROSNIV EXPORTS PVT. LTD v. SALES TAX OFFICER CLASS II AVATO, WARD 50 & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
JAROSNIV EXPORTS PVT. LTD
v.
SALES TAX OFFICER CLASS II AVATO, WARD 50 & ORS.
W.P.(C) 2200/2026 & CM APPL. 10696/2026, CM APPL. 10697/2026, W.P.(C) 2203/2026 &CM APPL. 10704/2026 dated 16.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Ex-parte order – SCN uploaded under ‘Additional Notices’ tab – Violation of principles of natural justice – No reply filed – Court noted earlier decisions where similar mode of service held insufficient, particularly prior to 16.01.2024 when portal visibility issues persisted – Held: Writ petitions disposed – Orders set aside – Petitioner granted time to file replies to SCNs – Department directed to ensure proper communication of hearing notices through registered email and mobile – Adjudication to be conducted afresh on merits after affording opportunity of hearing – Outcome made subject to pending decisions before Supreme Court and High Court on validity of relevant notifications.
Represented By:
Counsel for the Petitioner: Muhammad Ali Khan, Omar Hoda, Eesha Bakshi, Ayesha Khan, Advocates
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