HC Remands GST Case Over Order Without Reply

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  • Last Updated on 30 May, 2025

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GST order without reply

Case Details: Cristoo Arora vs. Union of India - [2025] 174 taxmann.com 825 (Delhi)

Judiciary and Counsel Details

  • Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
  • Nikhil Goyal & Bankim Garg, Advs. for the Petitioner.
  • Ms Vaishali Gupta, Adv. for the Respondent.

Facts of the Case

The petitioner was issued a show cause notice under Section 73 of the CGST and Delhi GST Act. Without filing a reply to the said notice, the petitioner approached the Hon’ble High Court by filing a writ petition challenging the show cause notice and the related notifications.

Despite the pendency of this writ petition, the adjudicating authority proceeded to pass an order confirming the demand raised in the show cause notice. The petitioner submitted that due to the pendency of the writ and circumstances prevailing at the relevant time, they were unable to file a reply to the show cause notice and thus were deprived of the opportunity to contest the demand on merits.

High Court Held

The Hon’ble High Court held that, in light of the fact that the petitioner was unable to file a reply when the adjudication proceedings were underway and the matter was sub judice before the Court, one opportunity ought to be afforded to the petitioner to respond to the show cause notice and contest the demand. It was further observed that the denial of such opportunity would be contrary to principles of natural justice. Accordingly, the impugned adjudication order was set aside and the matter was remanded to the proper officer for re-adjudication after granting the petitioner sufficient opportunity to file a reply and be heard.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied