Mohinder Kumar Vs Pr. Commissioner of Delhi GST and connected matters (Delhi High Court)
Summary: In Mohinder Kumar vs. Pr. Commissioner of Delhi GST and connected matters, the Delhi High Court ruled that no adverse orders can be passed by the adjudicating authority without offering taxpayers a reasonable opportunity to be heard. The case involved petitions challenging orders under Section 73 of the CGST Act, 2017, where the Petitioners argued that their responses to Show Cause Notices (SCNs) were not considered. The impugned orders, issued just before the expiry of the limitation period for the financial years 2017-18 and 2018-19, merely reiterated the demands proposed in the SCNs without addressing the taxpayers’ defenses. The court held that the adjudicating authority must provide the Petitioners with a fair chance to present their case before making any adverse decisions. The ruling also allowed the Petitioners to retain their rights to raise further contentions, including those mentioned in their present petitions. This judgment reinforces the principle that a minimum opportunity of hearing is a fundamental right, drawing on a precedent set by the Supreme Court in the case of M/s Daffofills Pharmaceuticals Ltd. vs. State of Uttar Pradesh.
The Hon’ble Delhi High Court passed a common order in the case of Mohinder Kumar v. Pr. Commissioner of Delhi GST and connected matters [W.P. (C) 10869/2024 & Connected petitions dated August 30, 2024] held that an Adjudicating Authority shall not pass any adverse order against any of the Petitioners without affording them a reasonable opportunity to be heard.
