M/S. Nhd Motors v. the Government of N.C.T. of Delhi and Anr.
Case brief
What is this about?
Delhi High Court, 15.04.2026, W.P.(C) 17505/2025 (Ajay Digpaul J.; bench with Nitin Wasudeo Sambre J.) — GST Section 73 Delhi Goods and Services Tax Act 2017 demand order set aside and remanded; SCN service failure via 'Additional Notices Tab' prior to 16.01.2024 portal change; post-dated reminder held ineffective; fresh adjudication with communicated personal hearing. Keywords: GST SCN not received; Additional Notices Tab; remand; personal hearing; NHD Motors; Sales Tax Officer Class II/AVATO Ward 63 Zone 6 Delhi; FY 2018-19; Input Tax Credit; demand Rs. 23,67,282; Neelgiri Machinery W.P.(C) 13727/2024.
What did the court decide?
Writ petition disposed of: impugned order dated 05.04.2024 set aside; petitioner to file reply to the SCN by 08.05.2026; Adjudicating Authority to issue and duly communicate a personal-hearing notice, consider the reply and hearing submissions, and pass a fresh order on the SCN; all rights and remedies of the parties left open; GST Portal access to be enabled for uploading the reply and accessing notices/related documents.