FUTURE CONSUMER LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
FUTURE CONSUMER LIMITED
v.
UNION OF INDIA & ORS.
dated 10.10.2025
W.P.(C) 15611/2025, CM APPL. 63897/2025 & CM APPL. 63898/2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Unsigned order – Petitioner contended validity of order without signature of adjudicating officer – Respondent relied on DRC-07 containing official details as per GST portal requirements – Rectification application rejected without personal hearing – Personal hearing mandatory under third proviso to Section 161 of CGST Act when rectification adversely affects assessee – Court noted infraction of principles of natural justice in non-grant of hearing in rectification order – Held: Petition disposed – Order set aside – Petitioner to file appeal with requisite pre-deposit by 30.11.2025 not to be dismissed on ground of limitation.
Represented By:
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