Pawandeep Sachdeva Vs Additional Commissioner, Central Goods and Services Tax, Delhi West Commissionerate (Delhi High Court)
The petitioners challenged Orders-in-Original dated 31 January 2025, alleging no hearing notice was served. The Court was informed that no e-mails were sent and Speed Post notices were not served in time. Considering these facts, the Court held that the matter should be remitted for fresh consideration. The impugned orders were quashed, and the authorities were directed to restart proceedings from the stage of issuing the show-cause notice while ensuring a proper opportunity of hearing. The petitioners must provide correct e-mail details for future communication. All rights and contentions on merits remain open. The writ petitions were disposed of on these terms.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. These writ petitions have impugned the Orders-in-Original dated 31 January 2025 with it being alleged that no notice of hearing was served upon the writ petitioners.
2.It is in the aforesaid context that we had requested Mr. Singla, learned counsel representing the respondent, to obtain instructions. Mr. Singla today apprises the Court that no e-mail communications were sent and that the Speed Post notices do not appear to have been served upon the writ petitioners within time. In view of the above and on instructions, it was contended that the ends of justice may warrant the matter being remitted for consideration afresh.
