GST Order Passed by Successor Officer Without Granting Fresh Hearing Violates Principles of Natural Justice

Last updated: 21 May 2026

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The Delhi High Court has ruled that a Goods and Services Tax (GST) adjudication order passed by a successor officer, who did not conduct the personal hearing granted by their predecessor, is invalid. The court found this to be a violation of natural justice principles and Article 14 of the Constitution. Furthermore, the court confirmed that a writ petition can be entertained even if an alternative remedy exists, when the order breaches natural justice.

Court :
Delhi High Court

Brief :
The Hon’ble Delhi High Court in A.G. and Sons HUF v. Union of India & Ors. [W.P.(C) 2628/2026 & CM APPL. 12778/2026 dated May 12, 2026] set aside the adjudication order passed by the successor Additional Commissioner and held that where the personal hearing was granted by the predecessor officer but the final order was passed by the successor officer who never heard the assessee, such conduct amounts to violation of the principles of natural justice and is contrary to the constitutional protections guaranteed under Article 14 of the Constitution of India. The Court further held that the existence of an alternate statutory remedy is no bar to entertain a writ petition where the impugned order is passed in breach of natural justice.

Citation :
W.P.(C) 2628/2026 & CM APPL. 12778/2026 dated May 12, 2026

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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