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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH, SHAIL JAIN
Ekam Chemicals (Through Its Proprietor Sh. Arvinder Singh Kathuria) – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. challenging validity of notifications. (Para 2 , 3) |
| 2. judicial precedents on notifications' validity. (Para 4 , 5) |
| 3. procedural fairness and opportunity to respond. (Para 7 , 9) |
| 4. remanding cases for fair hearings. (Para 8 , 10) |
| 5. outcome subject to supreme court's decision. (Para 11 , 13) |
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 Ekam Chemicals (through its proprietor Sh. Arvinder Singh Kathuria) under Articles 226 and 227 of the Constitution of India, inter alia, challenging -
(i) the order dated 23rd April, 2024 (hereinafter ‘impugned order’ passed in respect of F.Y. 2018-19 by the office of Sales Tax Officer Class II/ AVATO, Delhi.
(ii) the Show Cause Notice dated 9th December, 2023 (hereinafter ‘SCN’).
3. Further, 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 No. 9/2023-State Taxdated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2023.(hereinafter ‘impugned notifications’).
4. The validity of the impugned not
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.
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.
Parties must be given a fair opportunity to respond to Show Cause Notices in administrative proceedings to ensure proper adjudication.
Fair opportunity to respond to proceedings must be ensured in administrative actions under taxation laws.
Parties must be provided a fair opportunity to respond to administrative notices, with procedural compliance mandated to ensure just outcomes.
Fair hearing rights in tax disputes are essential, emphasizing adherence to procedural validity in notifications under GST law.
Court emphasizes the necessity of fair hearing in tax adjudication processes.
The court mandates fair hearing opportunities for petitions challenged due to improper notification communications, subject to Supreme Court review.
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