In a significant ruling, the Delhi High Court has dismissed the writ petition filed by Vijay and Company, thereby confirming the ₹35 lakh GST liability imposed under Section 73 of the CGST/DGST Act. The court rejected the plea to quash the adjudication order, citing procedural compliance and ample opportunities granted to the taxpayer.
The petitioner, represented by proprietor Mrs. Seema Tayal, had challenged the order dated 8 December 2023, claiming it to be a non-speaking order passed without adequate hearing and in violation of the principles of natural justice. However, the division bench comprising Justice Prathiba M. Singh and Justice Rajneesh Kumar noted that the taxpayer had failed to respond to the show cause notice (SCN) despite being granted multiple chances.
The High Court referenced the DRC-06 forms to establish that the department had provided sufficient opportunities to the applicant to reply. However, the applicant did not respond, leading to the confirmation of the GST demand.
The petition also contested the validity of Notification Nos. 09/2023 and 56/2023 issued by the Central Board of Indirect Taxes and Customs (CBIC), which extended the time period for GST adjudication proceedings. On this front, the bench noted that similar issues are currently sub judice before the Supreme Court under SLP No. 4240/2025 and therefore refrained from making any judgment on the validity of these notifications.
While dismissing the writ petition (Case No. W.P.(C) 8227/2024), the court allowed the petitioner a final opportunity to file an appeal before the GST Appellate Authority within 30 days. It further directed that, if the appeal is filed along with the required pre-deposit, it should be adjudicated on its merits and not dismissed on the grounds of limitation.
Case Title: Vijay and Company Through Its Proprietor Mrs. Seema Tayal vs. Commissioner, Delhi GST and Others
Case No.: W.P.(C) 8227/2024