Avik Televentures Private Limited Vs GST Officer (Delhi High Court)
In Avik Televentures Private Limited Vs GST Officer, the Delhi High Court examined a challenge to an Order-in-Original (OIO) dated 31.12.2025 passed under Section 73 of the CGST/DGST Act, whereby a tax liability of Rs. 26.72 crore, including tax, interest, and penalty, was imposed on the petitioner.
The petitioner, engaged in the trading and export of branded mobile phones, stated that a Special Auditor was appointed under Section 66 of the DGST/CGST Act for Financial Year 2021-22. Following the audit, observations regarding alleged non-compliances were communicated on 03.03.2025, to which the petitioner submitted a detailed reply on 02.04.2025.
Read SC Judgment in this case: SC Upholds Quashing of GST Demand as Opportunity of Hearing Was Illusory
Subsequently, a demand notice dated 11.09.2025 was issued based on the special audit report, raising a demand of Rs. 33.54 crore. Thereafter, a Show Cause Notice (SCN) dated 24.09.2025 proposed a demand of Rs. 58.02 crore and fixed a personal hearing on 28.10.2025. The petitioner sought adjournment of the hearing and filed its reply with supporting documents on 24.10.2025.
The petitioner later received a communication titled “Reminder-1” on 27.12.2025, directing it to furnish further documents by 29.12.2025 and appear for personal hearing on 30.12.2025. According to the petitioner, this timeline was unreasonable because 28.12.2025 was a Sunday, leaving less than one effective working day to collate voluminous documents and prepare a response. A request for a seven-day extension and adjournment was made on 29.12.2025.
