Shri Balaji Enterprises vs. Assistant Commissioner Of Dgst & Anr.
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Cause title — parties, addresses and appearances
O R D E R % 17.07.2026
The present Writ Petition presents a peculiar and unique factual situation, calling upon this Court to resolve the controversy in the interest of justice.
The Petitioner herein claims that he was carrying on a small business of sale and repair of mobile phones and televisions after obtaining GST registration in the year 2017. According to the Petitioner, owing to the COVID-19 pandemic, he closed down the business and applied for cancellation of his GST registration vide Application dated 22.06.2021. Pursuant thereto, the GST registration came to be suspended.
Thereafter, the Respondents, after uploading notice on the GST Portal, proceeded to pass assessment orders for the Financial Years (‘FYs’) 2018-2019 and 2019-2020, creating a demand of approximately Rs.1.31 crores. The Petitioner submits that, having 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 20/07/2026 at 11:47:16
applied for cancellation of his GST registration and having thereafter joined service elsewhere, he did not access the GST Portal.
The Impugned Orders dated 12.03.2024 and 05.08.2024 have admittedly been passed without granting the Petitioner an effective opportunity of hearing. It is also not disputed that the Petitioner’s application for cancellation of GST registration remains pending for consideration.
The Petitioner further submits that the entire tax liability has already been discharged, though the said payments have not been taken into account by the Assessing Authority.
It is further contended that, if the Petitioner is relegated to the statutory remedy of appeal, he would be required to comply with the condition of pre-deposit.
Having regard to the aforesaid peculiar facts and circumstances, this Court is of the considered opinion that the ends of justice would be served by affording the Petitioner an opportunity to file a Reply and produce the relevant documents before the Assessing Authority. Accordingly, the Impugned Orders dated 12.03.2024 and 05.08.2024 are set aside. Liberty is reserved to the Assessing Authority to pass fresh orders in accordance with law after granting due opportunity of hearing to the Petitioner. The exercise shall be completed within a period of three months.
The Petitioner is directed to appear before the Assessing Authority on 05.08.2026 at 02:30 PM along with his documents and a Reply, if any.
The Writ Petition is, accordingly, disposed of in the above terms.
Needless to observe that this order has been passed in the 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 20/07/2026 at 11:47:16
peculiar facts and circumstances of the present case and shall not be treated as a precedent. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026/sp/shah 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 20/07/2026 at 11:47:16
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.