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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, SHAIL JAIN
Avon Solutions And Logistics Private Limited – Appellant
Versus
Union Of India – Respondent
| Table of Content |
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| 1. court's final direction and order. (Para 1) |
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
CM APPL. 40351/2025
2. Allowed, subject to all just exceptions. The application is disposed of.
W.P.(C) 9598/2025 & CM APPL. 40350/2025
3. The present petition has been filed inter alia challenging the Show Cause Notice dated 11th December, 2023 (hereinafter “the SCN”) and order dated 5th April, 2024 (hereinafter “the impugned order”) passed in respect of Financial Year 2018-19, by the office of Sales Tax Officer Class II/ AVATO, Ward 101, Zone 9, Delhi.
4. Additionally, the petition also challenges the vires of Notification No.56/2023-Central Tax dated 28th December 2023 and Notification No. 56/2023-State Tax dated 11th July 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.’. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the followi
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....
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.
Fair hearing rights in tax disputes are essential, emphasizing adherence to procedural validity in notifications under GST law.
Fair opportunity to respond to proceedings must be ensured in administrative actions under taxation laws.
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.
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.
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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