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Natraj Enterprises Through Its Proprietor Subhas Jain vs. Commissioner Of Dgst And Ors.

W.P.(C)/19689/2025HC DelhiGSTCNR DLHC01107284202524 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN7 pages
For Petitioner: Mr. Ujjwal Jain, AdvFor Respondent: Ms. Urvi Mohan, Adv. for GNCTD Mr. Akash Panwar, JSC, for R-3 & 4
AI SummaryPartly Allowed

Held

The Court noted that the validity of the impugned notifications was pending before the Supreme Court. Given the delay in approaching the court, the petitioner was granted liberty to file an appeal before the Appellate Authority.

Facts

The petitioner challenged a show cause notice and an order confirming a GST demand for the period July 2017 to March 2018. The petitioner also challenged the vires of certain GST notifications.

Key Issues

The primary issue was the validity of GST notifications extending timelines. Additionally, the court considered the petitioner's failure to file a reply and the delay in approaching the court.

Sections Cited

Section 168A, Section 73, Section 107

AI-generated summary — verify with the full judgment below

W.P.(C) 19689/2025 $~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:24th December, 2025 Uploaded on: 26thDecember, 2025 +

W.P.(C) 19689/2025 & CM APPL. 82146/2025

NATRAJ ENTERPRISES THROUGH ITS PROPRIETOR SUBHAS

JAIN

.....Petitioner

Through: Mr. Ujjwal Jain, Adv.

versus

COMMISSIONER OF DGST AND ORS.

.....Respondents

Through: Ms. Urvi Mohan, Adv. for GNCTD

Mr. Akash Panwar, JSC, for R-3 & 4. CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN

Prathiba M. Singh, J. (Oral)

1.

This hearing has been done through hybrid mode.

CM APPL. 82145/2025 (for exemption)

2.

Allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 19689/2025 & CM APPL. 82146/2025 (for stay)

3.

The present petition has been filed by the Petitioner – Natraj Enterprises through its proprietor Mr. Subhas Jain under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 24th S

The judgment continues below.

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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.