HC Sets Aside GST Order for Lack of Hearing | Matter Remanded with Rs. 50,000 Cost

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 2 December, 2025

Latest from Taxmann

lack of hearing

Case Details: Bird Delhi General Aviation Services (P.) Ltd. vs. Sales Tax Officer II Avato - [2025] 180 taxmann.com 691 (Delhi)

Judiciary and Counsel Details

  • Prathiba M. Singh & Shail Jain, JJ.
  • Sparsh Bhargava, Ms Vanshika Taneja & Ms Ishita Farsaiyan, Advs. for the Petitioner.
  • Urvi Mohan, Adv. & Kushal Kumar, SPC for the Respondent.

Facts of the Case

The petitioner, filed a writ challenging a show cause notice and the impugned order passed under Section 73 of the CGST Act and Delhi GST Act. It was contended that the impugned order was passed without providing an opportunity to be heard on merits. The petitioner challenged the validity of CBIC Notifications, extending the time limit for issuing orders under Section 73. It was submitted that such notifications were invalid. The matter was placed before the High Court.

High Court Held

The High Court set aside the impugned order on the grounds of lack of proper hearing and remanded the matter for fresh adjudication. The Court directed that the petitioner be given a full and fair opportunity to file a detailed reply to the show cause notice. This fresh hearing is to be conducted with due regard to principles of natural justice, and the petitioner is required to pay Rs. 50,000 as costs in connection with the remand. The Court emphasised the requirement of natural justice under Section 73 of the CGST Act and declined to decide on the validity of the impugned notifications.

List of Cases Reviewed

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

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