Summary
Adit Buildwell Pvt. Ltd. challenged an order of the CGST Delhi South Commissionerate passed against it for not filing documents. The Delhi High Court held that an adjudicating authority must first deal with a request for extra time to submit documents, and an adverse order passed without doing so breaches natural justice.
What it means for you
Taxpayers should put adjournment or extension requests on record, since ignoring them can make the resulting GST order vulnerable in a writ.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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