GST Update

 Desk of CA. Praveen Sharma – 884 Series (CAPS) 

Delhi High Court in the case of Jamil Trading Co. through Proprietor Jamil Ahmed

The petition challenged the adjudication order dated 23.08.2024 and the appellate order dated 16.04.2025, on the ground that proper opportunity of hearing was not given.

The SCN was issued on 31.05.2024 under Section 73, but the taxpayer was given only five days to reply, and the OIO was passed within a week, without reasonable hearing.

A demand of ?3.36 crore was confirmed, after which the taxpayer filed an appeal and paid the mandatory pre-deposit.

The appellate authority issued an unusual hearing notice stating the taxpayer need not attend and that the hearing was meant only for uploading the order.

Although 30.04.2025 was fixed for hearing, the appellate order had already been passed before that date, proving that no real opportunity was granted.

The High Court held that both at adjudication and appellate stages, natural justice was violated, and such “hearing for uploading the order” is unacceptable.

The Court set aside the appellate order, condoned delay, and directed the appellate authority to issue a fresh hearing notice and decide the appeal afresh on merits.

link:CA. Praveen Sharma on Linkedin

Regards 
CAPS