Demand Order cannot be passed without considering the reply and providing an opportunity of hearing

Last updated: 03 June 2025

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No. 4961 of 2025 dated April 23, 2025] set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alongwith the supporting documents were not considered and the opportunity of being heard was also not provided before passing the Order. Accordingly, the matter was remanded back with the issue regarding the validity of the Notification No. 9/2023-Central Tax, dated March 31, 2023 and Notification No. 56/2023-Central Tax, dated December 28, 2023 ("the Impugned Notifications"), extending time limit for passing of order under Section 73(9) of the Central Goods and Service Tax Act, 2017 ("the CGST Act"), that was left open as the same is sub judice before the Hon'ble Supreme Court in the case of M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. [Special Leave to Appeal (C) No. 4240/ 2025 dated February 21, 2025]. Any subsequent decision of the Adjudicatory Authority was made subject to the decision of the Hon'ble Supreme Court.

Citation :
W.P. (C) No. 4961 of 2025 dated April 23, 2025