SCN Issued After GST Cancellation Without Portal Access – Matter Remanded
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 31 May, 2025
Case Details: Grilled Roti vs. Commissioner of Delhi Goods and Services Tax - [2025] 174 taxmann.com 834 (Delhi)
Judiciary and Counsel Details
- Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
-
Vijay Gupta & Rahul Gupta, Advs. for the Petitioner.
-
Ms Vaishali Gupta, Adv. for the Respondent.
Facts of the Case
The petitioner, a registered person under CGST and Delhi GST Act, challenged the validity of a demand order passed under Section 73. The petitioner submitted that the show cause notice (SCN) creating the demand was issued only after suspension and subsequent cancellation of its GST registration with retrospective effect, due to which it had no access to the GST portal. It was further submitted that upon coming to know of the SCN through alternate means, a reply was filed, but the impugned order erroneously recorded that no reply had been submitted.
The petitioner contended that denial of portal access at the material time impaired the right to be heard and rendered the proceedings violative of the principles of natural justice. The matter was accordingly placed before the Hon’ble Delhi High Court.
High Court Held
The Hon’ble Delhi High Court held that there had been a clear procedural failure, as the petitioner lacked access to the portal at the time of issuance of the SCN and was effectively denied a meaningful opportunity to respond. The Court observed that digital access is integral to procedural fairness under GST and that proper adjudication requires both notice and the ability to reply.
The Court accordingly set aside the impugned order, directed restoration of portal access to the petitioner for a period of two months, and permitted submission of reply to the SCN. It further directed that a fresh adjudication be undertaken under Section 73 of CGST and Delhi GST Act after affording a personal hearing.
List of Cases Reviewed
- DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 5), followed
List of Cases Referred to
- DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 4)
- HCC-SEW-MEIL-AAG JV v. Asstt. Commissioner of State Tax [S.L.P No. 4240 of 2025, dated 21-2-2025] (para 5)
- Engineers India Ltd. v. Union of India [W.P.(C) No. 9214 of 2024, dated 23-4-2025] (para 6).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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