Delhi HC Orders Fresh GST Adjudication due to Denial of Personal Hearing

Luksun International Vs Govt of NCT of Delhi (Delhi High Court) Delhi High Court has set aside an adjudication order demanding approximately Rs. 9.97 lakh in Goods and Services Tax (GST) from M/s Luksun International, instructing tax authorities to provide a personal hearing before issuing a fresh decision. The ruling, delivered on August 25, 2024, by the Sales Tax Officer Class II/AVATO, Ward 82, Zone 7, Delhi, emphasizes the critical importance of procedural fairness, particularly the right to be heard, in tax assessment proceedings. This development occurs amidst a broader legal challenge c...