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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH, SHAIL JAIN
Trans – Appellant
Versus
Goods And Service Tax Officer, Department Of Trade And Taxes – Respondent
| Table of Content |
|---|
| 1. validity of notifications issued under gst act (Para 2 , 3) |
JUDGMENT :
Prathiba M. Singh, J. (Oral)
1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the Show Cause Notice dated 23rd September 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2017-18, as also the consequent order dated 19th December 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’).
3. Further, the petition also challenges Notification No. 56/2023-Central Tax dated 28th December, 2023, Notification No. 56/2023-State Tax dated 11th July, 2024, Notification No. 09/2023-Central Tax dated 31st March, 2023 as also Notification No. 09/2023-State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’)
4. The validity of the impugned notifications 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 batch of petiti
Fair opportunity to respond to proceedings must be ensured in administrative actions under taxation laws.
Notifications under the GST Act must adhere to procedural requirements, ensuring parties receive fair opportunity to respond to demands initiated by show cause notices.
Notifications extending deadlines under GST must follow procedures set by the GST Act, particularly Section 168A, or face legal challenges.
Court emphasizes the necessity of fair hearing in tax adjudication processes.
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.
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 receive adequate notice and opportunity to respond before demands or penalties are enforced by administrative authorities.
Parties must be given a fair opportunity to respond to Show Cause Notices in administrative proceedings to ensure proper adjudication.
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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