Matter Remanded For Lack Of Hearing Opportunity | HC

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

• DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 5)
• HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax [2025] 174 taxmann.com 1080 (SC) (Para 10) followed

List of Cases Referred to

• DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 5)
• HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax [2025] 174 taxmann.com 1080 (SC) (para 6)
• Engineers India Limited v. Union of India [W.P.(C) 9214 of 2024] (para 7)
• Sugandha Enterprises v. Commissioner of DGST [2025] 179 taxmann.com 399 (Delhi) (para 11).