M/S Chrysalis Trading Private Limited v. Commissioner of Cgst, Commissionerate South Delhi
Natural justice – Denial of opportunity of hearing
Case brief
What is this about?
Delhi HC 11.05.2026, W.P.(C) 6170/2026 — Chrysalis Trading Pvt Ltd v. Commissioner of CGST, Commissionerate South Delhi. GST order passed ignoring taxpayer's reply; counsel conceded non-consideration; held denial of hearing / violation of natural justice under Article 14; order dated 17.03.2026 quashed to extent of claim, restricted to petitioner; de novo personal hearing with liberty to file additional reply on 11.06.2026; fresh order within 3 months; petition allowed and disposed. Keywords: natural justice, aud-alteram partem, Article 14, quashed, reconsideration, CGST show-cause order, W.P.(C) 6170/2026.
What did the court decide?
Impugned order dated 17th March, 2026 quashed and set aside to the extent of the claim made in the petition (restricted to the petitioner only); petitioner to appear before the authority with additional reply and documents on 11th June, 2026, be heard personally, and a fresh appropriate order be delivered within three months from the date of appearance; petition allowed and disposed of, pending applications disposed of.