NATIONAL ALUMINIUM COMPANY LIMITED THROUGH MR SANDEEP DARBARI CHIEF GENERAL MANAGER v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
NATIONAL ALUMINIUM COMPANY LIMITED THROUGH MR SANDEEP DARBARI CHIEF GENERAL MANAGER
v.
COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ORS.
W.P.(C) 13798/2025 & CM APPL. 56612/2025 dated 09.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
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 – Reminder notices uploaded after portal modification – Held: Writ petition disposed – Order set aside – Matter remanded to Adjudicating Authority – Petitioner to file reply by 31.10.2025 – Authority to issue personal hearing notice by e-mail and mobile – Access to portal shall be provided within one week.
Represented By:
Counsel for the Petitioner: Ramanand Roy & Mayank Kotus, Advs.
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