GST DRC-06 Forms Show Adequate Opportunity Given to Taxpayer: Delhi HC Upholds ₹35 Lakh GST Demand [Read Order]
The Delhi High Court upholds Rs. 35 lakh GST demand against Vijay and Company, citing DRC-06 forms as evidence of adequate opportunity given to the taxpayer
![GST DRC-06 Forms Show Adequate Opportunity Given to Taxpayer: Delhi HC Upholds ₹35 Lakh GST Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-Form-GST-DRC-06-GST-Demand-TAXSCAN.jpg "GST DRC-06 Forms Show Adequate Opportunity Given to Taxpayer: Delhi HC Upholds ₹35 Lakh GST Demand [Read Order]")
In a recent ruling, the Delhi High Court upheld a Rs. 35 lakh GST demand raised against Vijay and Company, rejecting the petitioner’s plea to quash the adjudication order passed under Section 73 of the CGST/DGST Act. The court relied on the DRC-06 forms as conclusive evidence that the taxpayer had been given sufficient opportunity to respond to the show cause notice but failed to...
In a recent ruling, the Delhi High Court upheld a Rs. 35 lakh GST demand raised against Vijay and Company, rejecting the petitioner’s plea to quash the adjudication order passed under Section 73 of the CGST/DGST Act. The court relied on the DRC-06 forms as conclusive evidence that the taxpayer had been given sufficient opportunity to respond to the show cause notice but failed to do so.
Vijay and Company, through its proprietor, Mrs. Seema Tayal, had filed a writ petition challenging the order dated 5 April 2024, arguing that it was a non-speaking order passed without adequate hearing and in violation of the principles of natural justice. The petitioner also challenged the validity of Notification Nos. 09/2023 and 56/2023 issued by the Central Board of Indirect Taxes and Customs, which extended the time period for GST adjudication proceedings.
Complete Blueprint for Preparing Project Reports, click here
Read More: CBDT Notifies Revised ITR-5 Form for AY 2025-26 [Read Notification]
During the hearing, the division bench comprising Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta observed that the petitioner had not filed any reply to the show cause notice dated 8 December 2023, despite having been granted multiple opportunities to do so. The court found that the DRC-06 forms on record clearly established that notices had been served, and the failure to respond lay entirely with the petitioner.
Regarding the challenge to the GST notifications, the court observed that similar challenges are currently pending before the Supreme Court in SLP No. 4240/2025 and refrained from expressing any opinion on their validity. The court clarified that the outcome of the petition with respect to the notifications would be subject to the final decision of the Supreme Court.
GST READY RECKONER: Complete Topic wise Circulars, Instructions & Guidelines Click here
The writ petition was dismissed, but the court granted the petitioner liberty to file an appeal before the appropriate appellate authority within thirty days. The court directed that the appeal, if filed along with the requisite pre-deposit, should be adjudicated on merits and not dismissed on the ground of limitation.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
