HC Permits Belated GST Appeal as Order Was Passed Without Hearing

Case Details: Acme India vs. Union of India, Department of Revenue - [2025] 179 taxmann.com 454 (Delhi)

Judiciary and Counsel Details

• Prathiba M. Singh & Shail Jain, JJ.
• Kunwar Gangesh Singh, Adv. for the Petitioner.
• Harpreet Singh, SSC, Ms Suhani Mathur, Jai Ahuja, Sanidhya Sharma, Akshay Saxena, Ms Tripti Sinha, Ram Singh, Ms Shivali Saxena, Advs. & Rajkumar Yadav, SPC for the Respondent.

Facts of the Case

The petitioner who was a registered taxpayer, faced proceedings under the CGST Act and Delhi GST Act concerning alleged availment of input tax credit through invoices issued by allegedly non-existent or fake firms. During the course of proceedings, the assessee requested adjournments and a personal hearing. The Order-in-Original was uploaded on the GST portal in a compressed and reportedly illegible format, limiting the assessee’s ability to access it. The petitioner contended that three summary orders for different financial years had been issued simultaneously and that the impugned order was passed in violation of the principles of natural justice. The matter was accordingly placed before the Delhi High Court.

High Court Held

The High Court held that although the petitioner was aware of the proceedings and had not requested a legible copy of the order, the record indicated that the request for adjournment was not acceded to, resulting in the order being passed without affording an opportunity of personal hearing. It was held that the appropriate course was not to entertain the writ but to permit the petitioner to file an appeal before the Appellate Authority in accordance with Section 107 of the CGST Act and the Delhi GST Act. The writ petition was accordingly disposed of, allowing the petitioner to prefer an appeal in accordance with law.