Delhi HC says Alleged Denial of Hearing Does Not Bypass GST Appeal

Directors of Sterne India Pvt. Ltd. challenged a ₹27.11 crore penalty imposed under Section 122(1A), contending that the SCN and personal hearing notices had not been effectively served upon them individually. The Delhi High Court held that these were essentially factual issues requiring examination of the underlying notices and service records and therefore relegated the petitioners to the statutory appeal under Section 107, without expressing any opinion on the merits of the penalty.