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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
Ashok Galoth – Appellant
Versus
Sales Tax Officer Class Ii Avatosales Tax Officer – Respondent
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| 1. (Para 2 , 3 , 4 , 5 , 6 , 8 , 9 , 10 , 11 , 12 , 14 , 15) |
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
CM APPL. 42711/2025 (for exemption)
2. Allowed, subject to all just exceptions. Application is disposed of.
W.P.(C) 10293/2025 & CM APPL.42710/2025 (for interim order)
3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 27th September, 2023 (hereinafter, ‘the SCN’) pertaining to the Financial Year 2017-18, as also the consequent order dated 29th December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’).
4. Further, the petition also challenges the Notification No.9/2023- Central Tax dated 31st March, 2023 & Notification No.09/2023-State Tax dated 22nd June, 2024 (hereinafter ‘impugned notifications’).
5. 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.’. /b>. In the said batch of petitions, on 22nd
Fair hearing rights in tax disputes are essential, emphasizing adherence to procedural validity in notifications under GST law.
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.
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 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.
Court emphasizes the necessity of fair hearing in tax adjudication processes.
Parties must be provided a fair opportunity to respond to administrative notices, with procedural compliance mandated to ensure just outcomes.
The court emphasized the importance of procedural fairness in GST assessments, mandating opportunity for response to show cause notices before adverse orders are issued.
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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