Sight And Sound INDIA Private Limited vs. The Commissioner Of SGST & Anr.

W.P.(C)/19654/2025HC DelhiGSTCNR DLHC01107249202524 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN12 pages

For Petitioner: Mr. Chandra Datt Joshi, AdvFor Respondent: Ms. Urvi Mohan, GNCTD

AI SummaryRemanded

Held

The Court set aside the impugned order and granted the petitioner time to file a reply to the SCN. The adjudicating authority was directed to issue a fresh reasoned order after considering the reply and affording a personal hearing.

Facts

The petitioner challenged an order raising a GST demand and the vires of certain notifications. The petitioner argued they were not afforded an opportunity to file a reply to the show cause notice (SCN) as it was uploaded on an 'Additional Notices Tab' which they were unaware of.

Key Issues

Whether the petitioner was denied an opportunity to be heard due to the SCN being uploaded on an 'Additional Notices Tab'. The validity of certain GST notifications was also under challenge, but left open pending Supreme Court decision.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19654/2025 Page 1 of 12 $~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:24th December, 2025 Uploaded on: 26thDecember, 2025 + W.P.(C) 19654/2025 SIGHT AND SOUND INDIA PRIVATE LIMITED.....Petitioner Through: Mr. Chandra Datt Joshi, Adv. versus THE COMMISSIONER OF SGST & ANR. .....Respondents Through: 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. CM APPL. 82041/2025 & CM APPL. 82042/2025 (for exemptions)

The Petitioner – Sight and Sound India Private Limited has filed the present Petition under Article 226/227 of the Constitution of India, inter alia, challenging the impugned order dated 5th March, 2024 passed by the Sales Tax Officer Class II/AVATO, SGST, Ward 88, Zone-8, Vyapar Bhawan, IP Estate, New Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’). Vide the impugned order, a demand to the tune of Signed By:KA

The judgment continues below.

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