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Ex-parte GST demand quashed and matter remanded as the taxpayer's inability to respond—owing to prolonged illness and death of spouse—was held a valid and sufficient cause preventing compliance

Case Classification under GST Act, 2017 Category: Input Tax Credit – Ex-parte assessment under Section 73 CGST Act – Violation of natural justice due to non-consideration of reasonable cause.Core Issue: Whether an ex-parte order under Section 73 can sustain when the taxpayer could not respond due to the prolonged illness and death of a close family member. Case Details Case Title: Anita Bansal…

#Delhi High Court #Ex Parte Order #GST Litigation #GST SCN #Input Tax Credit #Natural Justice #reasonable cause #Section 73

Fresh SCN upheld as Court held earlier notices did not survive once de-novo proceedings were directed

Case Summary Case Title: M. P. Commodities Pvt. Ltd. & Anr. v. State of Gujarat & Anr.Court: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 18169 of 2023Date of Judgement: 11.12.2024Category of Dispute: Validity of SCN (Show Cause Notice) and De-novo proceedingsRelevant Sections: Articles 226 & 227 of the Constitution; CGST Act provisions on SCN – Form DRC-01,…

#de-novo adjudication #DRC-01 #DRC-07 #GST Litigation #GST SCN #Gujarat High Court #Natural Justice

SCN-based demand quashed as notices were uploaded under ‘Additional Notices Tab’ without proper intimation; case remanded for fresh adjudication pending Supreme Court ruling on validity of notification

Case Summary Case Title: Real Aqua Hygiene Solution v. Commissioner Delhi Goods and Service Tax and OthersCourt: High Court of DelhiPetition No.: W.P.(C) 10230/2025 & CM Appls. 42508/2025, 42509/2025Category: Validity of SCN and Adjudication Order, Challenge to Notification under Section 168A CGST ActDate of Judgment: 18th July, 2025 (corrected & released on 23rd July, 2025)Relevant Sections:…

#Delhi High Court #GST Adjudication #GST Litigation #GST notifications #GST SCN #Natural Justice #Section 168A CGST Act

GST adjudication order set aside as SCN was uploaded only under “Additional Notices Tab,” denying fair hearing; matter remanded while validity of Notification 56/2023 kept pending before Supreme Court

Case Summary Case Title: Menka Chaturvedi v. Sales Tax Officer Class II AVATO Ward 63 Zone 6 Delhi & Ors.Court: Delhi High CourtPetition No.: W.P.(C) 7585/2025, CM APPLs. 33812/2025 & 33813/2025Date of Judgment: 28th May, 2025Category of Dispute: Challenge to SCN, Ex-parte order, and validity of Notifications under Section 168A of CGST ActRelevant Sections: Article 226 of Constitution of India;…

#Delhi High Court #Ex Parte Order #GST #GST SCN #Natural Justice #Notification 56/2023 #Section 168A #Supreme Court pending case

SCN-based GST demand quashed as notice uploaded under ‘Additional Notices’ tab denied petitioner opportunity of reply; matter remanded for fresh adjudication subject to Supreme Court ruling on validity of limitation extension notifications

Case Details Case Title: Malik Traders v. Govt. of NCT of Delhi & Ors. Court: High Court of Delhi Petition No.: W.P.(C) 9131/2025 & CM APPL. 38771/2025 Date of Judgement: 07 July 2025 Category of Dispute: Validity of SCN and opportunity of hearing; challenge to Notifications under Section 168A CGST Act (Limitation Extension); Input Tax Credit & Demand Relevant Provisions: Section 73 &…

#Delhi High Court GST #GST Adjudication #GST natural justice #GST notifications 56/2023 #GST SCN #Section 168A CGST

GST suspension cannot be indefinite; Delhi High Court directs department to decide on third SCN after affording reply and hearing

Case: M/s Steelex Enterprises v. Assistant Commissioner, Ward 61, DGST Court: Delhi High CourtPetition No.: W.P.(C) 8295/2025 & CM Appl. 36101/2025Date of Judgement: 09.07.2025Category: GST Registration – Suspension & RestorationRelevant Sections: Section 29(2)(e) of CGST Act, Rule 21 & Rule 22 of CGST Rules Facts (Paras 2–5) M/s Steelex Enterprises, a proprietorship firm, obtained GST…

#Delhi High Court #GST Compliance #GST natural justice #GST registration suspension #GST SCN

SCN-based GST demand remanded as notice was uploaded under ‘Additional Notices Tab’ without effective intimation, with validity of extension notifications left open pending Supreme Court decision

Case: Bharat Steel Traders v. Commissioner of Delhi Goods and Services Tax & Ors. Court: Delhi High CourtPetition No.: W.P.(C) 10196/2025 & CM APPLs. 42339/2025, 42340/2025Date of Judgment: 18th July, 2025 (corrected & released on 23rd July, 2025)Coram: Justice Prathiba M. Singh & Justice Rajneesh Kumar GuptaCategory of Dispute: Validity of Notifications, Limitation for SCN & Opportunity of…

#Delhi High Court #GST limitation extension #GST Litigation #GST portal notices #GST SCN #Section 168A CGST #Section 73 CGST #Supreme Court pending SLP

SCN uploaded under ‘Additional Notices Tab’ held insufficient; Delhi High Court remands matter as taxpayer was denied opportunity to reply despite reminders, while validity of Notification No. 56/2023 kept open pending Supreme Court decision

Case Details Case Title: Ms. Phoolchand Harikishan through its Proprietor v. Commissioner of Delhi Goods and Services Tax & Anr. Court: High Court of Delhi Petition Number: W.P.(C) 11502/2025 Date of Judgement: 4th August 2025 Category: Validity of SCN & Notification – Procedural fairness and extension of limitation under Section 168A Relevant Sections: Section 73, Section 168A of the CGST…

#Additional Notices Tab #Delhi High Court #GST ex-parte orders #GST natural justice #GST SCN #Notification 56/2023 #Section 168A CGST Act

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