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GST notices are issued when authorities detect mismatches, missing information, or non-compliance in a taxpayer’s GST filings. A notice may appear as a Show Cause Notice (SCN), scrutiny notice, or demand notice. Taxpayers must respond within the deadline; failure can lead to penalties, interest, ITC blockage, or even prosecution.

Heard Sri R.C Mishra learned counsel for the petitioners and Sri Sanjay Sarin learned Additional Chief Standing counsel for the State revenue.

This writ petition lays challenge to an order dated February 29, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioner’s appeal against an order dated November 21, 2021 cancelling the petitioner’s registration with effect from February 5, 2022, was dismissed.

This writ petition is directed against two orders – the first being an order dated May 23, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 thereby dismissing the petitioners’ appeal against an order dated March 10, 2022 passed under Section 74 of the said Act of 2017 and the second – an order dated January 31, 2025 passed under Section 74 of the said Act of 2017.

The Delhi High Court found that three refund appeals filed in 2021, 2022, and 2023 remained undecided despite repeated hearings and multiple submissions. Holding that prolonged delay violates Section 107(13) and adversely impacts business operations, the Court directed the Appellate Authority to finally adjudicate all appeals by 10 January 2026 with statutory interest, if refunds are granted.