Department Cannot Pass Adverse Orders Without Hearing: Delhi HC

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 ...