Aadhar India Vs Additional Director (Delhi High Court)
The Delhi High Court heard three writ petitions challenging Notification No. 79/2020 – Central Tax, dated 15 October 2020, issued by the Central Board of Indirect Taxes and Customs. The notification amended Rule 142(1A) of the Central Goods and Service Tax Rules, 2017, making pre-consultation before issuance of a Show Cause Notice discretionary instead of mandatory as under the earlier regime. Pleadings in the lead matter, W.P.(C) 8061/2025, were stated to be complete, and the Court directed that pleadings in the remaining connected petitions also be completed. The parties were instructed to file written submissions before the next hearing. As an interim arrangement, the Court permitted the proceedings arising from the Show Cause Notice dated 29 November 2024 to continue and allowed a final order to be passed, but directed that such order shall not be given effect without further directions. The petitioner was required to participate fully in the proceedings and must also be provided a personal hearing notice. The matters were listed for 27 January 2026.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
CM APPL. 69111/2025 in W.P.(C) 16815/2025
