Delhi High Court Flags Glitch In GST Portal Generating Notice For Personal Hearing After Decision On Appeal
The Delhi High Court recently came across a peculiar case relating to Input Tax Credit refund claim, whereby a notice for personal hearing was issued to the trader, after the Appellate Authority rejected its plea.A division bench comprising Justices Prathiba M. Singh and Shail Jain flagged the glitch in the Department's portal, which generated a personal hearing notice after the passage of...
The Delhi High Court recently came across a peculiar case relating to Input Tax Credit refund claim, whereby a notice for personal hearing was issued to the trader, after the Appellate Authority rejected its plea.
A division bench comprising Justices Prathiba M. Singh and Shail Jain flagged the glitch in the Department's portal, which generated a personal hearing notice after the passage of the final order.
“At the time of the uploading of the order, a date is again fixed for personal hearing by a notice that is generated, apparently, due to a system error. Some steps ought to be taken by the GST Department to avoid such a situation in future,” it said.
The High Court also noted that the Department is only serving hearing notices via speed-post and not uploading them on the GST portal. “The Appellate Authority ought to have uploaded the notices for personal hearing on the GST portal,” it said.
The Petitioner had approached the High Court following rejection of its claim for refund of Rs. 36,61,166/-, both by the Assistant Commissioner and the Appellate Authority.
The High Court noted that the appeal was decided without hearing the Petitioner, inasmuch as the personal hearing notices were issued to the Petitioner by speed-post only.
Petitioner claimed it received no such notice and the first time it received any notice of personal hearing was on 01st July, 2025, on the GST portal. However, when it appeared before the Appellate Authority on 02nd July, 2025, it was informed that the appeal had already been decided on 30th June, 2025.
The grievance of the Petitioner was that, when the hearing notice was issued on 01st July, 2025, for a hearing on 02nd July, 2025, the impugned Order could not have been passed prior to the same.
It is commenting on this factual scenario that the Court said,
“It has been recently noticed that in such appeals, the hearing notices are not uploaded on the GST portal and are only sent by speed-post. It is also unclear if they are sent through e-mail. Be that as it may, the Appellate Authority ought to have uploaded the notices for personal hearing on the GST portal.”
As such, the Court set aside the impugned order and directed the Appellate Authority to hear the Petitioner on merits.
Appearance: Mr. Neeraj Dubey, SPC for R-1. Ms. AnushreeNarain, SSC with Mr. Naman Choula, Adv. for Respondent
Case title: M/S A. L. Exports Through Its Proprietor Arsh v. Union of India
Citation: 2025 LiveLaw (Del) 1234
Case no.: W.P.(C) 15025/2025