In this analysis, Law 2080 of 2021 will be approached from a perspective of contrast with the principle of due process, especially in the field of administrative proceedings. This reform was conceived as a result of the need to implement in the administrative contentious jurisdiction technical mechanisms and a redistribution of workloads and competencies between the Council of State, the Administrative Courts and the Administrative Courts at the national level. In addition to these modifications, the reform also incorporates significant changes, such as the application of the General Procedural Code in matters of the jurisdiction and in sanctioning matters, as well as adjustments in certain procedures, such as the provisional suspension in tax matters. In this context of regulatory change, it is essential to highlight the consistency of the administrative sanctioning process with the principle of due process, a fundamental guarantee in any administrative action and, even more so, when it comes to sanctioning procedures. An important aspect of this principle is the right to a second hearing, recognized by international organizations as a right that the State must ensure in all its actions. This analysis was based on specific cases of the Council of State that address the double instance and its impact on the administrative sanctioning process