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The Hon’ble Punjab and Haryana High Court in the case of Hudson Insurance Brokers Private Limited held that an order passed without assigning any reasons and without considering the reply of the assessee is a non-speaking order and violative of principles of natural justice, and therefore liable to be set aside.
The Hon’ble Delhi High Court in A.G. and Sons HUF v. Union of India & Ors. [W.P.(C) 2628/2026 & CM APPL. 12778/2026 dated May 12, 2026] set aside the adjudication order passed by the successor Additional Commissioner and held that where the personal hearing was granted by the predecessor ..
The Hon’ble Calcutta High Court in the case of The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge & Ors. held that the Revenue’s review petition against the earlier judgment quashing the demand for violation of principles of natural justice was not maintainable, as no error apparent on the face of the record, no discovery of new evidence, and no other statutory ground for review under Order XLVII Rule 1 of the Code of Civil Procedure, 1908 were made out.
The Hon’ble Delhi High Court in the case of Kurlon Retail Limited held that where a show cause notice and reminders are only uploaded on the “Additional Notices & Orders” tab of the GST portal, without proper notice or opportunity of hearing, the resulting ex-parte adjudication order violates principles of natural justice and must be set aside…
The Section 169 Service of Notice in Certain Circumstances is under Chapter XXI Miscellaneous of CGST Act, 2017 and Section 20 of IGST Act, 2017.
The Hon’ble Karnataka High Court in the case of JSW Steel Limited held that denial of opportunity to cross-examine third-party witnesses, whose statements were relied upon to confirm GST demand against the petitioner amounted to violation of principles of natural justice and rendered the adjudication order null and void.
The Hon’ble Madhya Pradesh High Court in Paper Trade Links v. Union of India, Department of Revenue, Ministry of Finance…
The Hon’ble Allahabad High Court in Kanhaiya Traders , has held that the cancellation of GST registration without issuance of physical/ offline notice to the assessee prior to adjudication order amounts to violation of natural justice, and therefore the cancellation order is to be set aside with directions to afford the assessee opportunity to submit final reply and personal hearing before passing a fresh order.
The Hon’ble Delhi High Court in the case of Exide Industries Ltd. set aside the demand order which was raised against Assessee for availing ineligible ITC.
The Hon’ble Andhra Pradesh High Court in the case of Avexa Corporation (P.) Ltd. set aside the demand order passed before the expiry of period of filing of reply as the said order passed is in violation of the principles of natural justice, especially when the Assessee could not access the GST portal due to registration cancellation which was subsequently revoked later.
