$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010849612024 + W.P.(C) 16334/2024 & CM APPL. 68842/2024 HINDUSTAN COCA-COLA BEVERAGES PRIVATE LIMITED .....Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Ajay Aggarwal, Mr. Abhishek Dagar and Mr. Madhur Aggarwal, Advs. versus COMMISSIONER, CENTRAL TAX (DELHI WEST) & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary and Mr. Deep Raj, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 29.09.2026 1. Through this Writ Petition, the Petitioner prays for the following reliefs:- “(a) Issue a Writ of Certiorari, Order or direction in nature thereof, quashing the impugned ex-parte Adjudication Order dated 24.08.2024; and (b) Issue a Writ of Certiorari, Order or direction in nature thereof, quashing the impugned Show Cause Notice dated 30.05.2024 as being barred by time under Section 73(10) of the CGST Act.” 2. The Petitioner has challenged the correctness of the Order dated 24.08.2024 [hereinafter referred to as ‘Impugned Order’] on various grounds, however, this Court is of the opinion that the Writ Petition is required to be disposed of only on the issue of failing to provide This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/10/2026 at 11:05:39 opportunity of personal hearing before passing the Impugned Order, hence, this Court does not find it appropriate to discuss the remaining submissions. 3. The Petitioner is stated to have been granted three opportunities of personal hearing on 26.07.2024, 06.08.2024 and 20.08.2024. 4. On 26.07.2024 and 06.08.2024, the Petitioner submitted its reply to the Show Cause Notice and sought adjournment, which was granted and the personal hearing was kept for 20.08.2024. On that day, the Adjudicating Authority was stated to be on election duty in Jammu & Kashmir. The Petitioner visited the Office of the Adjudicating Authority and in support thereof, he has produced parking slip and also an affidavit to this effect. In fact, the Adjudicating Authority does not dispute that on 20.08.2024 on account of election duty he was not available in the Office. Thereafter, the Adjudicating Authority proceeded to pass the Impugned Order. The operative portion of the Impugned Order reads as under :- (i). I confirm the demand of GST amounting to Rs. 89,51,66,604/- (IGST Rs.0/- CGST Rs. 44,75,83,302/-, SGST Rs. 44,75,83,302/-) under Section 73 of the CGST Act, 2017 and DGST Act, 2017. (ii). I confirm the demand of ITC amounting to Rs. 89,51,66,604/- (IGST Rs.0/- CGST Rs. 44,75,83,302/-, SGST Rs. 44,75,83,302/-) under Section 73 of the CGST Act, 2017 and DGST Act, 2017. (iii). I confirm the demand of ITC amounting to Rs. 1,28,95,850/- (IGST Rs. 63,00,471/- CGST Rs. 33,20,186/-, SGST Rs. 33,20,186/- and Cess Rs. 44,993/-) under Section 73 of the CGST Act, 2017 and DGST Act, 2017. (iv). I confirm the demand of ITC amounting to Rs. 39, 718/- (IGST Rs.0/- CGST Rs. 19,859/-, SGST Rs. 19,859/- and Cess Rs.0/-) under Section 73 of the CGST Act, 2017 and DGST Act, 2017. (v). I drop the demand of GST amounting to Rs. 8,56,055/- under Section 73 of the CGST Act, 2017 and DGST Act, 2017. (vi). I confirm the demand of interest on the amounts mentioned at 20 (i), <(ii), (iii) & (iv) above, at applicable rate under Section 50 of CGST Act, 2017 read with relevant provisions of Delhi GST Act, 2017 as made applicable to IGST Act, 2017 vide Section 20 of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/10/2026 at 11:05:39 IGST Act,2017. (vii). I impose penalty of Rs. 8,95,16,660/- (IGST Rs.0/- CGST Rs. 4,47,58,330/-, SGST Rs. 4,47,58,330/-} under Section 73 and Section 122 (2)(a) of CGST Act, 2017 read with relevant provisions of Delhi GST Act, 2017 and as made applicable to IGST Act, 2017 vide Section 20 of IGST Act, 2017. (viii). I impose penalty of Rs. 8,95,16,660/- (IGST Rs0/- CGST Rs. 4,47,58,330/-, SGST Rs. 4,47,58,330/-) under Section 73 and Section 122 (2)(a) of CGST Act, 2017 read with relevant provisions of Delhi GST Act, 2017 and as made applicable to IGST Act, 2017 vide Section 20 of IGST Act, 2017. (ix). I impose penalty of Rs. 12,89,585/- (IGST Rs. 6,30,048/- CGST Rs. 3,32,018/-, SGST Rs. 3,32,018/- and Cess Rs.4,499/-) under Section 73 and Section 122 (2)(a) of CGST Act, 2017 read with relevant provisions of Delhi GST Act, 2017 and as made applicable to IGST Act, 2017 vide Section 20 of IGST Act, 2017. (x). I impose penalty of Rs. 3,972/- (CGST- Rs. 1,986/- & SGST- Rs. 1,986) under Section 73 and Section 122 (2)(a) of CGST Act, 2017 read with relevant provisions of Delhi GST Act, 2017 and as made applicable to IGST Act, 2017 vide Section 20 of IGST Act, 2017. (xi). I confirm and order for recovery of penalty of Rs. 50,000/- (CGST- Rs. 25,000/- & SGST Rs. 25,000/-) under section 125 of CGST Act, 2017. 5. Learned counsel representing the Respondents submits that while passing the Impugned Order, the reply submitted by the Petitioner on 20.08.2024 has been considered. 6. This Court has considered the submissions. 7. This Court is of the opinion that reply is not a substitute for opportunity of personal hearing. 8. Learned counsel representing the Respondents does not dispute that opportunity of personal hearing is required to be granted by the Adjudicating Authority before passing the Impugned Order. 9. Learned counsel representing the Respondents further submitted that the order was required to be passed latest by 31.08.2024, hence, the Adjudicating Authority proceeded to pass the Impugned Order. 10. On Court’s query, learned counsel representing the Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/10/2026 at 11:05:39 admits that four working days were available during the relevant time. The Adjudicating Authority should have kept the matter for personal hearing on any of these four working days. It is evident that a huge liability amounting to more than Rs.180 crores has been imposed by the Impugned Order. 11. Keeping in view the aforesaid position, the Impugned Order is set aside while requesting for fresh decision within a period of six (06) weeks from today, after granting opportunity of hearing to the Petitioner. 12. The Petitioner through his counsel is directed to appear before the Adjudicating Authority on 06.10.2026 at 11:00 AM. If there is any change in the date, venue or timing of the hearing, the Office of the Adjudicating Authority will intimate the Petitioner through E-mail and mobile number. The details of which are as under:- E-mail: hluthra@coca-cola.in Mob. No. 9891820048 13. Needless to state that this Court has not entered into the merits of the adjudication of all other issues. 14. Accordingly, the present petition, along with pending application, is disposed of. ANIL KSHETARPAL, J BHARAT PARASHAR, J SEPTEMBER 29, 2026/RW/sg /kt This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/10/2026 at 11:05:39