TAHILIANI DESIGN PRIVATE LIMITED v. JOINT COMMISSIONER OF CENTRAL TAX APPEALS II, DELHI & ORS.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

TAHILIANI DESIGN PRIVATE LIMITED

JOINT COMMISSIONER OF CENTRAL TAX APPEALS II, DELHI & ORS.

W.P.(C) 14406/2025 & CM APPL. 59102/2025 dated 24.09.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Notification/Circular : Notification No. 56/2023- Central Tax dated 28.12.2023

Decision : In favour of assessee

Challenge to Notification no.56/2023-Central Tax dated 28.12.2023 – Demand – Personal hearing fixed after passing order due to system-generated technical glitch – Opportunities for hearing provided but petitioner did not appear – Court noted personal hearing notices issued prior to OIA but not uploaded on portal – System generated fresh personal hearing notice post OIA due to technical glitch – Court finds natural justice principles complied as petitioner had opportunity to be heard but did not appear – Petitioner cannot take advantage of system glitch – Held: Writ petition disposed – Order set aside – Notice of personal hearing be given to petitioner on email address and mobile no – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.

Represented By:

Counsel for the Petitioner: Rajat Mittal, SuprateekNeogi & Shubham Kumar, Advs

TAHILIANI DESIGN PRIVATE LIMITED v. JOINT COMMISSIONER OF CENTRAL TAX APPEALS II, DELHI & ORS.

TAHILIANI DESIGN PRIVATE LIMITED v. JOINT COMMISSIONER OF CENTRAL TAX APPEALS II, DELHI & ORS.

🔒 Premium Content

Quick Link

Get In Touch