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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH, SHAIL JAIN
Trehan International Consultants And Engineers Pvt Ltd – Appellant
Versus
Commissioner Of Delhi Goods And Services Tax – Respondent
| Table of Content |
|---|
| 1. challenging show cause notice and notifications (Para 3 , 4) |
| 2. validity of notifications under judicial scrutiny (Para 5 , 6) |
| 3. fair opportunity to respond to scn (Para 8 , 9) |
| 4. remand for fair hearing and future rights open (Para 10 , 11 , 12 , 13) |
| 5. final disposal of writ petition (Para 15) |
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
CM APPL. 56056/2025
2. Allowed subject to all just exceptions. Accordingly, the application is disposed of.
W.P.(C) 13667/2025
3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging the Show Cause Notice dated 6th December, 2023 (hereinafter, ‘SCN’) as also the consequent order dated 12th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’) for the financial year 2018-19.
4. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28th December, 2023 as also Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’).
5. The validity of the impugned notifications was under consideration before this Court in a batch
Notifications extending deadlines under GST must follow procedures set by the GST Act, particularly Section 168A, or face legal challenges.
Notifications under the GST Act must adhere to procedural requirements, ensuring parties receive fair opportunity to respond to demands initiated by show cause notices.
The court established that procedural fairness requires a proper opportunity to be heard prior to any adjudication, particularly in tax-related proceedings, thereby allowing the petitioner to respond....
Fair opportunity to respond to proceedings must be ensured in administrative actions under taxation laws.
Fair hearing rights in tax disputes are essential, emphasizing adherence to procedural validity in notifications under GST law.
Parties must be given a fair opportunity to respond to Show Cause Notices in administrative proceedings to ensure proper adjudication.
Court emphasizes the necessity of fair hearing in tax adjudication processes.
Procedural fairness requires that parties receive adequate notice and opportunity to respond before demands or penalties are enforced by administrative authorities.
Parties must be provided a fair opportunity to respond to administrative notices, with procedural compliance mandated to ensure just outcomes.
The court emphasized the importance of procedural fairness in GST assessments, mandating opportunity for response to show cause notices before adverse orders are issued.
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