GST Update

 Desk of CA. Praveen Sharma – 903 Series (CAPS) 

Delhi High Court in the case of Hitachi Systems India (P) Ltd

The Delhi High Court heard the matter in hybrid mode, where Hitachi Systems India Pvt. Ltd. challenged a GST show cause notice dated 28.09.2023 and an adjudication order dated 24.12.2023 for the period July 2017 to March 2018.

The petition also raised a broader challenge to certain GST notifications extending limitation periods, an issue which is already pending before the Supreme Court due to conflicting decisions of various High Courts.

The Court observed that different High Courts have taken divergent views on the validity of these notifications and that the final legal position will be settled by the Supreme Court in the pending SLP.

Independently, the petitioner contended that the show cause notice and final order were uploaded only under the “Additional Notices” tab on the GST portal and therefore never came to its knowledge.

The Court noted that, at the relevant time, the “Additional Notices” tab was not clearly visible on the GST portal and similar matters had already been remanded to ensure fair opportunity to taxpayers.

Since no reply was filed and no effective personal hearing was granted, the Court held that the principles of natural justice were violated and the adjudication order could not be sustained.

Accordingly, the impugned order was set aside and the matter was remanded to the adjudicating authority. Time was granted up to 31.01.2026 to file a reply, and any fresh order will remain subject to the final outcome of the Supreme Court’s decision on the validity of the notifications.

Link:CA. Praveen Sharma on Linkedin

Regards
CAPS