Synopsis

The petitioner, a company engaged in trading and export of mobile phones, challenged an Order‑in‑Original dated 31.12.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) confirming a demand of Rs. 26,72,64,197/-. The primary grievance was violation of natural justice: a “Reminder‑1” issued on 27.12.2025 (a Friday) called for additional documents by 29.12.2025 and fixed a personal hearing on 30.12.2025, leaving less than one effective working day for compliance. The Delhi High Court quashed the order, holding that the opportunity afforded was illusory, and remanded the matter for fresh adjudication with a direction to grant a reasonable hearing.

Court: High Court of Delhi
Coram: Nitin Wasudeo Sambre & Ajay Digpaul, JJ.
Date: March 30, 2026
Citation: 2026:DHC:2670-DB
Core Law: Goods and Services Tax (GST), Principles of Natural Justice

2. Legal Framework

• Central Goods and Services Tax Act, 2017 / Delhi Goods and Services Tax Act, 2017: Sections 66 (special audit), 73 (determination of tax not paid or short paid), 75 (general provisions relating to determination of tax), 107 (appeals), 161 (rectification of mistakes).

• Constitution of India: Article 226 – writ jurisdiction.

• Principles of Natural Justice: Audi alteram partem (right to be heard) – opportunity must be reasonable, effective, and not illusory.

• Pr

... Upgrade to a Premium Plan to view the full judgment.