HC remanded matter as no reply to SCN was filed due to limited access to GST portal after suspension of registration { Deep Autotec (P.) Ltd. vs. Sales Tax Officer Class II Avato [2025] 179 taxmann.com 345 (Delhi)}
Facts:
The petitioner-company’s GST registration was suspended, due to which it had limited access to the GST portal. Because of this, it could not file a reply to the show cause notice . The adjudicating authority proceeded ex parte and passed an order without granting the company an effective opportunity to reply or be heard.
Issue:
Whether passing an ex parte adjudication order without giving the assessee a fair opportunity to respond when portal access was restricted due to suspension of registration amounted to violation of principles of natural justice.
Held:
The Delhi High Court held that the proceedings suffered from a breach of natural justice, as the assessee was denied a fair chance to reply or be heard. The impugned order was set aside, and the matter was remanded for fresh adjudication, directing the authority to allow the petitioner to file a reply and grant a personal hearing before passing a new order.
