Globe Overseas PVT. LTD. Through Its Director Vipin Mittal vs. Commissioner Of Dgst And Ors.

W.P.(C)/19657/2025HC DelhiGSTCNR DLHC01107252202524 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN10 pages

For Petitioner: Mr. Ujjwal Jain, AdvFor Respondent: Ms Vaishali Gupta Panel Counsel GNCTD and Ms Ishita Gupta, Advs. Ms. Naincy Jain, Jr. SC for CBIC/R-4

AI SummaryRemanded

Held

The Court found the petitioner's claim of not receiving the SCN untenable due to portal changes. However, following precedent, the Court set aside the impugned order and remanded the matter to provide the petitioner an opportunity to file a reply and be heard.

Facts

The petitioner challenged an order raising a GST demand and several notifications. The petitioner claimed they did not receive the show cause notice (SCN) and reminder, leading to an ex-parte order. The respondents argued the notices were properly uploaded on the GST portal.

Key Issues

Whether the petitioner was afforded a proper opportunity to respond to the SCN and whether the impugned notifications are valid.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19657/2025 Page 1 of 10 $~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:24th December, 2025 Uploaded on: 26thDecember, 2025 + W.P.(C) 19657/2025 GLOBE OVERSEAS PVT. LTD. THROUGH ITS DIRECTOR VIPIN MITTAL .....Petitioner Through: Mr. Ujjwal Jain, Adv. versus COMMISSIONER OF DGST AND ORS. .....Respondents Through: Ms Vaishali Gupta Panel Counsel GNCTD and Ms Ishita Gupta, Advs. Ms. Naincy Jain, Jr. SC for CBIC/R-4 CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT

Prathiba M. Singh, J.

This hearing has been done through hybrid mode.

CM APPL. 82052/2025 & CM APPL. 82053/2025 (for exemption)

The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 24th August, 2024 passed by the Sales Tax Officer W.P.(C) 19

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.