M/S Padam Kishore And Company Through Its. Prop. Sh. Naveen Sachdeva vs. Union Of INDIA And Ors.

W.P.(C)/19726/2025HC DelhiGSTCNR DLHC01107320202524 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN10 pages

For Petitioner: Mr. Vineet Bhatia and Dr. Rakesh Kumar, AdvsFor Respondent: Mr. Sumit K. Batra, Adv. Mr. Abhishek Gupta SPC with Ms. Geetanjali Tyagi, Adv. for UOI. Ms. Urvi Mohan, GNCTD

AI SummaryRemanded

Held

The Court set aside the impugned order and remanded the matter back to the adjudicating authority. The petitioner was granted time to file a reply to the show cause notice and attend a personal hearing.

Facts

The petitioner challenged a show cause notice and an order confirming a tax demand for the period April 2019 to March 2020. The petitioner claimed they had surrendered their GST registration and did not receive proper opportunity to file a reply or attend personal hearings.

Key Issues

Whether the petitioner was denied a proper opportunity to be heard before the tax demand was confirmed. The validity of certain notifications issued under Section 168A was also challenged but left open for determination by the Supreme Court.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19726/2025 Page 1 of 10 $~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:24thDecember, 2025 Uploaded on: 26thDecember, 2025 + W.P.(C) 19726/2025& CM APPL. 82360/2025 M/S PADAM KISHORE AND COMPANY THROUGH ITS. PROP. SH. NAVEEN SACHDEVA .....Petitioner Through: Mr. Vineet Bhatia and Dr. Rakesh Kumar, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. Mr. Abhishek Gupta SPC with Ms. Geetanjali Tyagi, Adv. for UOI. Ms. Urvi Mohan, GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode.

The Petitioner- M/s Padam Kishore & Company has filed the present petition through its proprietor Naveen Sachdeva under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 27th May, 2024 (hereinafter, ‘impugned SCN’) as also the impugned order dated 22nd August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 103, Zone-9, Delhi for the tax peri

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.