Ex-Parte Order Raising ₹34 Lakh GST Demand Set Aside: Delhi HC Permits ₹5 Lakh Tax Deposit and Fresh Adjudication

The Delhi High Court set aside an ex-parte order imposing a ₹34 lakh GST demand due to lack of opportunity for the petitioner to be heard. The court permitted a partial deposit of ₹5 lakh and directed a fresh adjudication. It underscored that adjudicating authorities must follow principles of natural justice and provide reasonable opportunity before imposing substantial tax liabilities. The order ensures balance between revenue interests and taxpayer rights, emphasizing that procedural fairness is integral to legitimate tax collection. The ruling serves as guidance for GST officers to avoid mechanical enforcement and maintain due process.