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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH, SHAIL JAIN
Mrk Infra – Appellant
Versus
Sales Tax Officer/Class II (STO), DGST, Ward-94, Zone-8 – Respondent
| Table of Content |
|---|
| 1. discussion on the validity of gst notifications and procedural challenges. (Para 2 , 3 , 6 , 11) |
| 2. court observations related to varying judgments by different high courts. (Para 5) |
| 3. final ruling and directions concerning response rights and pending notification validity. (Para 12) |
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner- M/S MRK Infra through its Proprietor, under
3. Additionally, the petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023, Notification No. 56/2023- Central Tax dated 28th December, 2023, Notification 9/2023-State Tax dated 31st March, 2023and Notification 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned
The court emphasized the importance of procedural fairness in GST assessments, mandating opportunity for response to show cause notices before adverse orders are issued.
Notifications under the GST Act must adhere to procedural requirements, ensuring parties receive fair opportunity to respond to demands initiated by show cause notices.
Procedural fairness requires that parties receive adequate notice and opportunity to respond before demands or penalties are enforced by administrative authorities.
Notifications extending deadlines under GST must follow procedures set by the GST Act, particularly Section 168A, or face legal challenges.
Parties must be provided a fair opportunity to respond to administrative notices, with procedural compliance mandated to ensure just outcomes.
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 hearing rights in tax disputes are essential, emphasizing adherence to procedural validity in notifications under GST law.
Fair opportunity to respond to proceedings must be ensured in administrative actions under taxation laws.
Parties must be given a fair opportunity to respond to Show Cause Notices in administrative proceedings to ensure proper adjudication.
The court ruled that procedural fairness is essential in tax assessments, emphasizing the need for proper notice and an opportunity for the petitioner to respond before decisions are finalized.
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