RAMAN ENTERPRISES v. COMMISSIONER OF SGST DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
RAMAN ENTERPRISES
v.
COMMISSIONER OF SGST DELHI & ANR.
W.P.(C) 1349/2025 dated 22.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 161
Decision : In favour of assessee
Demand – No personal hearing granted – Reply filed – Rectification application rejected on grounds of unsatisfactory reply – Delay in filing writ petition – Delay not adequately explained and limitation period for filing appeal lapsed – Court held rectification order passed without affording personal hearing mandatory under third proviso to Section 161 of GST Act, 2017, where rectification order adversely affects assessee – Held: Writ petition disposed – Order set aside – Petitioner shall be provided hearing and notice for personal hearing shall be served on e-mail address and mobile number.
Represented By:
Counsel for the Petitioner: Sailendra Kumar Verma, Sibhash Chandra Gupta, Taramg Varshney, Siddharth Kumar Verma & Amrish Kumar, Advs.
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