Delhi GST Dept to Halt Ex-Parte Orders During Summer Break
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
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- Last Updated on 5 June, 2025
CIRCULAR NO. L&J/MISC/T&T/2024-25/285-86, Dated 03-06-2025
The Government of NCT of Delhi has issued a circular declaring the annual summer break for the Sales Tax Bar Association from 02.06.2025 to 30.06.2025. This step aligns with longstanding administrative practice to provide relief during peak summer months and to accommodate legal professionals.
1. No Ex-Parte Orders During Summer Break
During this period, departmental officers have been instructed not to pass ex-parte orders in cases where the absence of Counsel or Advocates is due to the declared summer recess. This move ensures procedural fairness and upholds the right of representation in ongoing proceedings.
2. Voluntary Appearance Still Permitted
Despite the break, Counsel and Advocates may still appear voluntarily before departmental authorities. Such appearances will be permitted either in response to previously issued notices or on their own initiative, should they choose to pursue matters during this period.
3. Exceptions – Matters Not Covered by the Relaxation
The circular specifically excludes certain categories of cases from the above relaxation. The break will not apply to:
- Remand assessment cases
- Registration-related proceedings
- Cases where statutory or legal deadlines would lapse during the break
In such matters, timely action must be taken to ensure compliance with legal timelines.
4. Productive Use of Summer Recess by Departmental Authorities
To ensure efficient use of time, the circular directs that Appellate Authorities, Objection Hearing Authorities, and Ward Officers should utilise the summer break to:
- Conclude priority matters
- Clear pending files and backlog
- Weed out obsolete or redundant files to improve record-keeping and office efficiency
5. Conclusion
The Delhi Government’s circular seeks to balance administrative efficiency with procedural fairness, providing relief to legal professionals while maintaining momentum on priority and time-sensitive matters. All stakeholders are advised to plan their appearances and submissions accordingly during this period.
Click Here To Read The Full Circular
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