GST Officers Directed to Avoid Ex-Parte Orders During Sales Tax Bar Association Summer Break: Delhi Tax Dept issues Circular [Read Order]
The Department has clarified that counsels or advocates who wish to appear on their own or in response to any dates fixed earlier may do so.
![GST Officers Directed to Avoid Ex-Parte Orders During Sales Tax Bar Association Summer Break: Delhi Tax Dept issues Circular [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/2041190-gst-officers-directed-ex-parte-sales-tax-bar-association-summer-break-delhi-tax-dept-taxscan.webp "GST Officers Directed to Avoid Ex-Parte Orders During Sales Tax Bar Association Summer Break: Delhi Tax Dept issues Circular [Read Order]")
The Delhi Goods and Services Tax (GST) Department has issued a circular directing its officers not to pass ex-parte orders during the annual summer vacation of the Sales Tax Bar Association (STBA), that is being observed from 2 June, 2025 to 30 June, 2025. The Law & Judicial Branch of the Department of Trade & Taxes (Delhi GST Department) has issued...
The Delhi Goods and Services Tax (GST) Department has issued a circular directing its officers not to pass ex-parte orders during the annual summer vacation of the Sales Tax Bar Association (STBA), that is being observed from 2 June, 2025 to 30 June, 2025.
The Law & Judicial Branch of the Department of Trade & Taxes (Delhi GST Department) has issued the circular, dated 3 June, 2025 with retrospective effect and directed all Assessing Authorities, Objection-Hearing Officers, Appellate Authorities and Zonal Commissioners handling GST matters under the Delhi jurisdiction to comply with the directions.
However, the department has clarified that non-appearance of advocates during this break period should not, by itself, result in the passing of any adverse ex-parte orders.
However, the circular carves out three specific exceptions to this general protection. The Delhi GST Department has stated that the “no ex-parte” guideline will not apply to:
(i) remand assessment proceedings
(ii) registration-related matters, and
(iii) cases or actions that are on the verge of becoming time-barred before 30 June 2025.
These categories may proceed regardless of the STBA vacation, and officers may proceed to adjudicate them as necessary.
Further, the Delhi GST Department has advised appellate authority/objection hearing authority/ award officers to utilise the lighter case load during the summer period to conduct file-weeding and backlog clearance.
Copies of the circular have been marked to all Zonal Joint Commissioners, Deputy Commissioners and the STBA for uniform enforcement.
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