Delhi HC Slams GST Authorities for Neglecting Natural Justice Principle, Orders Re-adjudication

The Delhi High Court in a case has directed re-adjudication concerning the order passed u/s 73 of the Central Goods and Services Tax Act, 2017 for the failure to comply with the natural justice principle.

The applicant Dish TV India Ltd has furnished the writ petition against the demand created u/s 73 of the CGS Tax Act.

The counsel for the applicant before the division bench Rajesh Jain furnished that the applicant had furnished a response on 26.10.2023 and 6.11.2023 but an impugned order on 30.12.2023 does not regard the response that the applicant furnished and is a cryptic order.

Respondent’s counsel furnished that post-filing the SCN (Show Case Notice) no proper response/explanation had been uploaded via assessee. The court noted that no chance was furnished to the applicant to respond or provide the additional documents/information. It was revealed that the order passed u/s 73 of the CGST Act was not sustainable for the reason that the replies dated 26.10.2023 and 6.11.2023 were filed by the detailed response including the supporting documents.

A division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja post examining the points of both the parties asked for the re-adjudication for the order passed u/s 73 of the Central Goods and Services Tax Act, 2017 on account of failure to follow the natural justice principle.

Read Also: Delhi HC Orders Re-adjudication to Address the Taxpayer’s Incapability for Responding GST SCN

For the applicant Mr Vivek Sarin, Mr Dibya Prashant Singh & Mr Satish C. Kaushik, advocates appeared and Mr Rajeev Aggarwal, ASC with Ms Shaguftha H. Badhwar, Mr Prateek Badhwar & Ms Samridhi Vats, Mr Anurag Ojha, SSC with Mr Subham Kumar & Mr Vipul Teotia, for respondents.