SEVEN SEAS LIGHTS PVT. LTD v. ASSISTANT COMMISSIONER, SHAHDARA DIVISION CGST DELHI EAST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SEVEN SEAS LIGHTS PVT. LTD
v.
ASSISTANT COMMISSIONER, SHAHDARA DIVISION CGST DELHI EAST & ANR.
W.P.(C) 9791/2025 & CM APPL. 40963/2025 dated 23.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Non service of show cause and hearing notice – Petitioner contended notice not served due to change of directors, shift of registration and expiry of domain name of registered e-mail – Respondent contended notices and order uploaded on portal and sent by e-mail/registered post – Portal access available to petitioner – Court noted uploading on portal constitutes valid service and failure of petitioner to access portal cannot invalidate proceedings – No ground to remand matter to adjudicating authority – Held: Writ petition disposed – Appeal permitted to be filed by 31.10.2025 with pre-deposit not to be rejected on limitation.
Represented By:
Counsel for the Petitioner: Puneet Rai with Srishti Sharma, Advs.
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