Alleging Denial Of Hearing Insufficient If Assessee Itself Wasn't Diligent In Responding To SCN Or Attending Hearing: Delhi High Court

The Delhi High Court has refused to interfere with a demand order passed by the GST Department without hearing the assessee, after noting that the assessee itself was not diligent in responding to the show cause notice or attending the personal hearing despite notice. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “Considering the fact that (i) The Department has…