The Hon’ble Delhi High Court in A.G. and Sons HUF v. Union of India & Ors. [W.P.(C) 2628/2026 & CM APPL. 12778/2026 dated May 12, 2026] set aside the adjudication order passed by the successor Additional Commissioner and held that where the personal hearing was granted by the predecessor officer but the final order was passed by the successor officer who never heard the assessee, such conduct amounts to violation of the principles of natural justice and is contrary to the constitutional protections guaranteed under Article 14 of the Constitution of India. The Court further held that the existence of an alternate statutory remedy is no bar to entertain a writ petition where the impugned order is passed in breach of natural justice.
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