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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, SHAIL JAIN
Utility Forms Private Limited – Appellant
Versus
Government Of NCT Of Delhi – Respondent
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
2. The present petitions have been filed by the Petitioner - Utility Forms Private Limited through its Proprietor under Article 226 of the Constitution of India, inter alia, challenging the following:
(i) The Show Cause Notice dated 23rd September 2023 and order dated 19th December 2023 passed in respect of Financial Year 2017-18 in WP (C) 10791/ 2025,
(ii) The Show Cause Notice dated 21st September 2023 and order dated 22nd December 2023 passed in respect of Financial Year 2017-18 in W.P.(C) 10857/2025,
(iii) The Show Cause Notice dated 30th May 2024 and order dated 28th August 2024 passed in respect of Financial Year 2019-20 in W.P.(C) 10860/2025.
3. Additionally, the petitions also challenge the vires of Notification No.9/2023-Central Tax dated 31st March 2023 and Notification No. 56/2023- Central Tax dated 28th December 2024 (hereinafter, ‘impugned notifications’).
4. Mr. Gopalakrishnan, ld. Counsel appears on behalf of the Respondents in W.P.(C) 10860/2025. Ld. counsel is also requested to accept notice in the other two writ petitions being W.P.(C) 10791/2025 and W.P.(C) 10857/2025.
5. The validity o
The court held that issuance of show cause notices without providing fair opportunity to the petitioner infringes the principles of natural justice, warranting a remand for reassessment.
Notifications extending deadlines under GST must follow procedures set by the GST Act, particularly Section 168A, or face legal challenges.
Notifications under the GST Act must adhere to procedural requirements, ensuring parties receive fair opportunity to respond to demands initiated by show cause notices.
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.
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.
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.
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