Jamil Trading Co Vs Union of India (Delhi High Court)
The Delhi High Court heard the matter through hybrid mode and took it up because 25 November 2025 had been declared a holiday. The petitioner challenged an Order-in-Original dated 23 August 2024 and an Order-in-Appeal dated 16 April 2025. A Show Cause Notice dated 31 May 2024 had been issued under Section 73 of the CGST Act, raising tax demands and ineligible ITC claims. The petitioner did not file a reply and stated that only five days were given for doing so, after which the Order-in-Original was passed within a week from issuance of the notice, confirming a tax demand of ₹3,36,42,865. The petitioner appealed on 21 December 2024, and a personal hearing notice dated 29 April 2024 fixed the hearing for 30 April 2024. The notice unusually stated that the petitioner’s attendance was not required. However, the Order-in-Appeal was passed on 16 April 2024, before the scheduled date of hearing.
The petitioner argued that no proper opportunity for a personal hearing was provided at either stage, despite a pre-deposit made before the Commissioner (Appeals). The respondents submitted that the petitioner could approach the GST Appellate Tribunal. The Court held that sufficient opportunity for personal hearing had not been granted in the Order-in-Original or the Order-in-Appeal. It noted that the personal hearing notice was “strange,” as it stated that no personal hearing would be granted but fixed a date for uploading the order, which the Court considered inexplicable and serving no useful purpose. The Court stated that the petitioner was entitled to a meaningful personal hearing in the appeal.
