Delhi HC Quashes GST Order Due to Illusory Hearing & Same-Day GST Adjudication

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 a...