High Court Remands GST Case for Fresh Consideration Due to Non-Consideration of Petitioner’s Reply
The Delhi High Court ruled in favour of a petitioner, giving one more opportunity, as the reply filed by the petitioner was not considered by the GST Authorities.
The petitioner company, Friends Medicos, had filed a reply against the show cause notice through email, and the reply was uploaded on the GST Portal. However, in the GST order passed by the GST authorities, it was mistakenly stated that the petitioner did not file any reply. Additionally, the rectification application filed by the petitioner requesting the rectification of the order was dismissed without considering the reply filed by the petitioner against the SCN.
Therefore, the petitioner approached the Delhi High Court challenging the show cause notice, the GST order, and the rectification order. The petitioner also challenged the validity of two notifications: Notification No. 9/2023- Central Tax dated 31st March 2023, and Notification No. 56/2023- Central Tax dated 28th December 2023.
The Court observed that the reply of the petitioner was not considered, and the petitioner company did not get any proper chance to be heard, violating the principles of natural justice. Therefore, the court remanded the matter to the Adjudicating Authority for fresh consideration, and the GST order, along with the rectification order, was set aside.
The court made it clear that the petitioner must be given access to the GST portal within one week to submit the reply and view the related documents.
Regarding the validity of the notification challenged by the petitioner, the court said that the said notifications are already under consideration by the Supreme Court, and any outcome would depend on the Supreme Court’s decision.
Case Citation: Friends Medicos Vs Union of India & ANR (Delhi HC); W.P.(C) 19591/2025; 23/12/2025
