Delhi HC Orders Re-adjudication to Address the Taxpayer’s Incapability for Responding GST SCN

Mr. Rohit Gupta represented Polytec Industries contested an order by the Delhi Goods and Services Tax (GST) Trade and Tax Department concerning Show Cause Notices (SCNs) and a following demand.

The problem emerged from the inability of the applicant to access the GST portal because of the retrospective cancellation of their registration. The Delhi High Court interfered, asking for re-adjudication to address the inability of the applicant to answer the SCNs.

The matter is around the procedural hindrance faced by Polytec Industries. The retrospective cancellation of their GST registration restricted their capability to access the portal at the time of the issuance of SCNs.

The applicant gets deprived through this technicality of the chance to answer appropriately. The restriction is been recognized by the High Court and ordered re-adjudication, highlighting the principles of natural justice.

The importance of justice and procedural regularity in tax adjudication is been highlighted by the decision of the court. The applicant could practice their privilege to be heard appropriately, the court assures by setting aside the impinged orders and restoring the proceedings.

Related: GSTIN Can’t be Cancelled With Retrospective Effect for Non-filing of Returns

The court’s commitment to expeditious resolution while keeping the due process is been shown by the directive to upload the answer within a week.

The evolving classification of legal issues in the digital era is been emphasized by the judgment. Access to online portals is essential to compliance and dispute resolution in tax cases. Vulnerabilities in the system, encouraging the court to interfere and correct the injustice caused by technical glitches are determined in the case.

In the case of Polytec Industries vs. Commissioner Delhi GST, the Delhi High Court’s intervention demonstrates the role of the judiciary in safeguarding procedural fairness.

Via ordering re-adjudication due to the incapability of the applicant to answer the Show cause notice, the court keeps the principles of natural justice and ensures equitable treatment.

The significance of access to online platforms in contemporary tax administration highlights the requirement for stronger procedural safeguards that have been shown by this decision.