Matter Remanded For Lack Of Hearing Opportunity | HC

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  • Last Updated on 23 January, 2026

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Matter Remanded Due To No Opportunity Of Hearing

Case Details: Davinder Chicken Centre vs. Sales Tax Officer [2026] 182 taxmann.com 464 (Delhi)

Judiciary and Counsel Details

  • Pratibha M. Singh & Shail Jain, JJ.
  • Akshay Allagh, Adv. for the Petitioner.
  • Sumit K. Batra & Ms. Priyanka Jindal, Advs. for the Respondent.

Facts of the Case

The petitioner challenged an adjudication order passed under Section 73 of the CGST Act and the Delhi GST Act. It stated that a show cause notice (SCN) and a reminder notice were issued, and a personal hearing was scheduled, but no reply was filed, and no hearing was attended. It was contended that the SCN and the impugned order were uploaded on the ‘Additional Notices Tab’ on the GST portal, which was not initially visible, and that the notices were not brought to its attention despite continuous filing of returns. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the petitioner did not have a proper opportunity to be heard and did not file a reply to the SCN, therefore, the matter required reconsideration by the adjudicating authority. The Court remanded the matter to the concerned adjudicating authority for fresh adjudication on merits, observing that the petitioner must be afforded an opportunity to be heard. Thus, the validity of the notifications was left open and subject to the Supreme Court’s decision.

List of Cases Reviewed

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