DAWN EXPRESS COURIER DEL PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DAWN EXPRESS COURIER DEL PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 12832/2025 & CM APPL. 52358/2025 dated 25.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Demand – Penalty – No pre notice consultation under Rule 142(1A) of CGST Rules – Denial of opportunity under Section 74(5) of CGST Act – Summons communicated late/with only one day notice – Violation of principles of natural justice – Department argued pre-notice consultation is discretionary post 09.10.2019 and petitioner repeatedly sought adjournments without filing reply – Court held Rule 142(1A) discretionary, assessee could have availed self-ascertainment under Section 74(5) – Petitioner stand of nil liability shows pre-notice consultation would serve no purpose – One day notice for hearing is violative of natural justice – Held: Petition disposed – Petitioner to file reply by 30.09.2025 – Personal hearing to be provided – Allegations of fraud/suppression left open to be raised before adjudicating authority .
Represented By:
Counsel for the Petitioner: Nikhil Gupta, Rochit Abhishek, Neelam Murpana & Prince Nagpal, Adv.
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