M/s JAMIL TRADING CO THRG PROPRIETOR MR JAMIL AHMED v. UNION OF INDIA THRG THE SECRETARY MINISTRY OF FINANCE & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
M/s JAMIL TRADING CO THRG PROPRIETOR MR JAMIL AHMED
v.
UNION OF INDIA THRG THE SECRETARY MINISTRY OF FINANCE & ORS.
W.P.(C) 10513/2025 & CM APPL. 43625/2025 dated 26.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
Demand – No sufficient time afforded to reply – Order passed within one week after SCN issuance – No proper opportunity of personal hearing in appeal – Notice stated hearing for “uploading of order” rather than actual hearing – Violation of principles of natural justice – Petitioner made pre-deposit – Practice of fixing hearing merely for uploading order is inexplicable and serves no useful purpose – Insufficient opportunity of personal hearing granted both at original and appellate stage – Held: Petition allowed – Order set aside – Delay in filing appeal condoned – Matter remanded to Commissioner (Appeals) for fresh decision after granting proper personal hearing to petitioner.
Represented By:
Counsel for the Petitioner: Satendra Kumar & Pragyanshu Pandey, Advs.
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