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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 :
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 Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 16th May, 2024 (hereinafter ‘SCN’) and the impugned order dated 26th July, 2024 (hereinafter ‘impugned order’) passed in respect of Financial Year 2019-20 by the office of Sales Tax Officer Class II/ AVATO, Delhi. Vide the impugned order a demand of Rs.68,86,879/- has been raised against the Petitioner including tax liability, interest and penalty.
3. Additionally, the petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023. (hereinafter ‘impugned notification’).
4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said b
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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