Chirag Garg vs Commissioner State Tax, Delhi GST

Court: High Court of Delhi at New Delhi

Case Number: W.P.(C) 6978/2025 & CM APPL. 31505/2025

Judgment Date: 2025-05-22

Judges: Justice Prathiba M. Singh, Justice Rajneesh Kumar Gupta

Keywords: Delhi High Court GST Notice, Delhi GST SCN case, GST Portal Additional Notices Tab, Order-in-Original Set Aside, Remand for Fresh Adjudication, Article 226 of Constitution, Input Tax Credit (ITC), GST Show Cause Notice, Missed GST Notice, GST Tax Demand Challenge, GST Rs.10,22,963 Refund, SCN adjudication, Section 73 CGST Act, GST Legal Remedy, Chirag Garg GST, W.P.(C) 6978/2025 Case Law, Indian Kanoon GST case May 2025, GST ex-parte order, Legal remedies for GST show cause

Summary:

Delhi High Court set aside an ex-parte GST order due to non-response to a Show Cause Notice (SCN) uploaded under "Additional Notices Tab" of GST Portal. The taxpayer, Chirag Garg, missed the SCN and didn’t file a reply, leading to a tax demand of ₹19.79 lakh. However, the court accepted his plea to deposit ₹10.22 lakh and remanded the case back for re-adjudication.

Full Text:

Case Overview:

This case involves petitioner Chirag Garg who approached the Delhi High Court under Article 226 of the Constitution to challenge a GST demand of ₹19,79,840/- raised via an ex-parte order dated 28th August 2024. He claimed that the Show Cause Notice (SCN) was not noticed because it was uploaded in the "Additional Notices Tab" of the GST portal.



1. What does this case law tell a layman?

- It highlights a **critical issue in the GST portal** where important notices like SCNs may be missed if taxpayers are not aware of the "Additional Notices Tab".

- The court acknowledged this procedural lapse but still placed the responsibility on the taxpayer.

- Despite the fault, the court **gave a second chance**, provided the taxpayer deposited a part of the disputed amount.



2. If a user faces a similar situation, what action or remedies are available?

- You can approach the **High Court under Article 226** if a tax demand is raised ex-parte.

- Offer to deposit part of the demand and seek a **remand for fresh adjudication**.

- Keep **checking all tabs on the GST portal**, especially "Additional Notices Tab" regularly to avoid missing any notices.

- If missed, act quickly and provide evidence of the intent to comply.



3. If the user hasn’t filed an appeal yet, how can this case help and how to use it?

- This judgment can be cited as a precedent where the **court accepted procedural lapses and allowed re-adjudication**.

- Highlight the court’s balanced approach: accepting compliance willingness while ensuring tax dues are paid.





4. What care should be taken by users in the future?

- Always check all parts of the GST portal regularly, including lesser-known sections like “Additional Notices Tab”.

- Keep tax-related contact details (email, mobile) updated.

- Maintain a proper compliance calendar and team responsibility to monitor all GST communications.



5. Applicability:

This case is directly applicable in **Delhi**, but since it is based on **central GST provisions**, it has persuasive value **across India**.

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