Zenith Auto Industries Private Limited vs. Sales Tax Officer Class Ii Avato & Anr.

W.P.(C)/13750/2026HC DelhiGSTCNR DLHC01044510202618 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL4 pages

For Petitioner: Mr. Nitin Kanwar, Mr. Dushyant Nayak, Mr. Shivam Jain, Mr. Abhishek Tuteja, AdvsFor Respondent: Mr. Anubhav Gupta, Adv. for R-1

AI SummaryDismissed

Held

The High Court found that the petitioner was afforded due process, including service of SCN, opportunity to reply, and a personal hearing, thus rejecting the natural justice violation claim. It declined to exercise its writ jurisdiction due to the availability of an alternate statutory remedy of appeal and the significant delay in filing the petition. The petitioner was advised to pursue the statutory appeal, with the Appellate Authority to consider any delay condonation application.

Facts

The petitioner challenged a GST demand of Rs. 30,16,366/- for FY 2020-21, confirmed via an Order-in-Original, alleging excess Input Tax Credit availment. The petitioner claimed violations of natural justice, specifically non-service of Show Cause Notice and lack of hearing. The writ petition was filed with a significant delay of about 1.5 years from the date of the impugned order.

Key Issues

Whether the principles of natural justice were violated by the GST authorities in passing the assessment order. Whether a writ petition is maintainable when an alternate statutory remedy of appeal is available and there is a substantial delay in approaching the High Court.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010445102026 + W.P.(C) 13750/2026, CM APPL. 64072/2026 and CM APPL. 64073/2026 ZENITH AUTO INDUSTRIES PRIVATE LIMITED .....Petitioner Through: Mr. Nitin Kanwar, Mr. Dushyant Nayak, Mr. Shivam Jain, Mr. Abhishek Tuteja, Advs. versus SALES TAX OFFICER CLASS II AVATO & ANR. .....Respondents Through: Mr. Anubhav Gupta, Adv. for R-1. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

18.09.

2026

By way of the present Petition, the Petitioner seeks, inter alia, issuance of writ in the nature of certiorari, to quash the impugned Form GST DRC-01 dated 22.11.2024 (to be read as GSTF-1), the Order-in-Original dated 27.05.2025 (to be read as Impugned Order) for Financial Year(FY) 2020-21, as well as the consequential Form GST DRC-07 (to be read as GSTF-7). Further, the Petitioner also seeks a writ in the nature of prohibition restraining the Respondents from taking any coercive or recovery action pursuant to the impugned proceedings during the pendency of the present petition.

Admittedly, the Petitioner has an alternat

The judgment continues below.

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