AVIK TELEVENTURES PRIVATE LIMITED v. OFFICE OF THE GST OFFICER WARD 71
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
AVIK TELEVENTURES PRIVATE LIMITED
v.
OFFICE OF THE GST OFFICER WARD 71
W.P.(C) 2339/2026 dated 30.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 66, 73 & 75
Decision : In favour of assessee
Demand – Special audit – SCN issued post special audit alleging ITC discrepancies – Reminder issued for documents with less than one effective working day to respond – Adjournment request ignored – Order passed on same day as personal hearing confirming liability – Violation of natural justice, inadequate opportunity and parallel proceedings for same financial year – Held: Writ petition allowed – Order quashed – Matter remanded for fresh adjudication – Authority to grant meaningful hearing, consider all contentions including parallel proceedings plea and pass reasoned order expeditiously – Alternate remedy no bar where natural justice violated.
Represented By:
Counsel for the Petitioner: Kavita Jha, Sr. Advocate with Nikhil Kohli, Ishan Gaur & Saumya Tiwari, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member