Avik Televentures Private Limited Vs Office Of The GST Officer (Supreme Court of India)
In Avik Televentures Private Limited Vs Office of the GST Officer, the Supreme Court dismissed the Special Leave Petitions filed against the Delhi High Court judgment and declined to interfere with the order quashing the adjudication proceedings passed under Section 73 of the CGST/DGST Act. The Supreme Court simply observed that no grounds existed for interference with the impugned judgment and dismissed the petitions along with pending applications.
The Delhi High Court had examined a challenge to an Order-in-Original dated 31.12.2025 passed pursuant to a Show Cause Notice issued under Section 73 of the CGST/DGST Act, by which liability of more than Rs. 26.72 crore comprising tax, interest, and penalty was confirmed against the petitioner. The petitioner, engaged in trading and export of branded mobile phones, contended that the adjudication proceedings violated principles of natural justice and were conducted in undue haste merely to meet the limitation period under Section 73(10) of the Act.
The petitioner submitted that a special audit had been initiated under Section 66 through appointment of a Special Auditor for FY 2021-22. After the audit report and observations were communicated, the petitioner filed detailed replies and supporting documents. Subsequently, a demand notice and later a Show Cause Notice were issued proposing substantial tax demand. The petitioner claimed that despite seeking adjournment of personal hearing and extension of time for filing documents, the respondent issued a “Reminder-1” on 27.12.2025 calling for additional documents by 29.12.2025 and fixing personal hearing on 30.12.2025. Since 28.12.2025 was a Sunday, the petitioner effectively had less than one working day to collect voluminous records and respond.
