Case Details: Bird Delhi General Aviation Services (P.) Ltd. vs. Sales Tax Officer II Avato - [2025] 180 taxmann.com 691 (Delhi)
Judiciary and Counsel Details
- Prathiba M. Singh & Shail Jain, JJ.
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Sparsh Bhargava, Ms Vanshika Taneja & Ms Ishita Farsaiyan, Advs. for the Petitioner.
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Urvi Mohan, Adv. & Kushal Kumar, SPC for the Respondent.
Facts of the Case
The petitioner, filed a writ challenging a show cause notice and the impugned order passed under Section 73 of the CGST Act and Delhi GST Act. It was contended that the impugned order was passed without providing an opportunity to be heard on merits. The petitioner challenged the validity of CBIC Notifications, extending the time limit for issuing orders under Section 73. It was submitted that such notifications were invalid. The matter was placed before the High Court.
High Court Held
The High Court set aside the impugned order on the grounds of lack of proper hearing and remanded the matter for fresh adjudication. The Court directed that the petitioner be given a full and fair opportunity to file a detailed reply to the show cause notice. This fresh hearing is to be conducted with due regard to principles of natural justice, and the petitioner is required to pay Rs. 50,000 as costs in connection with the remand. The Court emphasised the requirement of natural justice under Section 73 of the CGST Act and declined to decide on the validity of the impugned notifications.
List of Cases Reviewed
- Sugandha Enterprises v. Commissioner of DGST [2025] 179 taxmann.com 399 (Delhi) (Para 10) followed
- DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi)
- HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax [2025] 174 taxmann.com 1080 (SC) (para 14) followed
List of Cases Referred to
- DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 4)
- HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax [2025] 174 taxmann.com 1080 (SC) (para 5)
- Engineers India Ltd. v. Union of India [W.P. (C) No. 9214 of 2024, dated 23-4-2025] (para 6)
- Sugandha Enterprises v. Commissioner of DGST [2025] 179 taxmann.com 399 (Delhi) (para 9).
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