HC Remands Matter for Lack of Reply and Hearing in GST SCN

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  • Last Updated on 21 November, 2025

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GST SCN remand

Case Details: SPMS Abrasive vs. Union of India [2025] 180 taxmann.com 148 (Delhi)

Judiciary and Counsel Details

  • Prathibha M. Singh & Shail Jain, JJ.
  • Vineet Bhatia, Adv. for the Petitioner.
  • Sumit Batra, Adv. for the Respondent.

Facts of the Case

The petitioner, a proprietorship concern, challenged a Show Cause Notice (SCN) and the resulting ex parte adjudication order passed by the Sales Tax Officer for the period 2019-20. The petitioner neither filed a reply to the SCN nor requested a personal hearing, resulting in adjudication without consideration of the merits and also raised objections to certain Central and State notifications extending the limitation period for adjudication. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the matter deserved to be remanded to the concerned Adjudicating Authority, as the petitioner had not been given a proper opportunity to be heard. It was observed that any challenge to the limitation period notifications would be governed by the outcome of pending cases before the Supreme Court and the High Court. The High Court accordingly remanded the matter while staying proceedings in respect of the limitation period extension under Section 75 and Section 168A of the CGST Act and Article 226 of the Constitution of India.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied