In a case where a GST show cause notice was issued to the wrong address, the Delhi High Court directed the taxpayer, Milk Federation, to update the correct address on the Goods and Services Tax (GST) Portal. The incorrect addresses were causing confusion, resulting in the applicant not receiving personal hearing notices.
The Petitioner Federation, the Punjab State Cooperative Milk Producers Federation Ltd, is contesting the Order-In-Original dated January 30, 2025 (referred to as the impugned order). This order was issued under Section 74 of the CGST Act, 2017 (the CGST Act).
The applicant alleges that the SCN, which was issued dated 15th November, 2022, was obtained by the applicant for the first time vide letter on 02nd March, 2023. The case revolves around three addresses that are used by the department qua the applicant. From these addresses, the current address of the applicant is the Karol Bagh address.
It is mentioned that the applicant has furnished a form for revising the information of one of its directors, which was uploaded in 2019. In the expressed form, the East Patel Nagar address appears to have been accidentally included.
Earlier, the applicant did not get the SCN as it was sent to the Patel Nagar Address. The Petitioner only received this information when they got a letter dated March 2, 2023. The petitioner responded to the show cause notice (SCN) and contacted the West Commissionerate on May 15, 2023.
They mentioned that they did not receive the original show cause notice and that it was not uploaded on the GST portal. After this communication, they also submitted a detailed response.
The counsel of the applicant, Ms. Ananya Kapoor, furnished that the department is known of the address of Karol Bagh of the applicant, which is proved from the letter written on 02nd March, 2023, as also the following letters of the department. Confusion of the addresses has ensured that the applicant is not able to get the personal hearing notices.
The department’s counsel said that the form, which was submitted to upload the correct information of the director of the applicant, itself provides the address of East Patel Nagar. But the applicant’s counsel furnished that the applicant does not know how the said address came to be updated on the said form.
Considering that the Petitioner Federation, being a society of milk producers, was not afforded an opportunity for a personal hearing before the Department, the Order-In-Original dated January 30, 2025, is set aside to ensure fairness and due process. The petitioner has already received the Show Cause Notice (SCN).
The Department is now directed to serve the notice for the personal hearing on the Petitioner at the email addresses: bodelhi@verka.coop and acc.milkfed@verka.coop. This hearing notice will also be made available on the portal.
No chance will be provided to the petitioner federation if the email is obtained and the personal hearing is unattended. Only in the unique case facts just one chance is being granted. The rules regarding how long one has to take action on the notice do not apply to this situation.
A division bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta gives direction to the applicant to revise their information on the GST portal in 15 days, and if not done, then the department will not be liable for future notices being sent to the incorrect address.
The Commissionerate West issued the SCN because of the East Patel Nagar address, the applicant waives any challenge it may have regarding the jurisdiction. Now the said SCN would be adjudicated by the Commissionerate, North, concerning the address of Karol Bagh of the applicant.
| Case Title | Punjab State Cooperative Milk Producers Federation Ltd vs. Additional Commissioner Central Gst Delhi West Ward 45 Delhi & Ors |
| Case No. | W.P.(C) 5349/2025 |
| For The Petitioner | Ms. Ananya Kapoor and Mr. Tarun Chanana |
| For The Respondents | Mr. Akash Panwar, Mr. Ruchesh Sinha |
| Delhi High Court | Read Order |
