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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH, SHAIL JAIN
M.N. Corporation – Appellant
Versus
Government Of NCT Of Delhi – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax liabilities based on notifications' validity. (Para 2 , 4) |
| 2. court sets aside orders for non-compliance with natural justice. (Para 12) |
JUDGMENT :
1. This hearing has been done through hybrid mode.
3. Additionally, the petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023. (hereinafter ‘impugned notification’).
“4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Council is essential for extending deadlines. In respect of Notification no.9, the recommendation was made prior to the issuance of the same. However, insofar as Notification No. 56/2023 (Central Tax) the challenge is that the extension was granted contrary to the mandate under Section 168A of the Central Goods and Services Tax Act, 2017 and ratification was given subsequent to the issuance of the notification. The notification incorrectly states that it was on the recommendation of the GST Council. Insofar as the Notification No. 56 of 2023 (State
Procedural fairness requires that parties receive adequate notice and opportunity to respond before demands or penalties are enforced by administrative authorities.
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 emphasized the importance of procedural fairness in GST assessments, mandating opportunity for response to show cause notices before adverse orders are issued.
Notifications extending deadlines under GST must follow procedures set by the GST Act, particularly Section 168A, or face legal challenges.
Fair opportunity to respond to proceedings must be ensured in administrative actions under taxation laws.
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....
Court emphasizes the necessity of fair hearing in tax adjudication processes.
Parties must be given a fair opportunity to respond to Show Cause Notices in administrative proceedings to ensure proper adjudication.
Parties must be provided a fair opportunity to respond to administrative notices, with procedural compliance mandated to ensure just outcomes.
Procedural fairness requires that parties be given an opportunity to respond to show cause notices before adverse decisions are made; failure to adhere to this principle invalidates such orders.
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