BharatTaxGST

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

W.P.(C)/19770/2025HC DelhiGSTCNR DLHC01107365202524 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 an opportunity to file a reply to the Show Cause Notice. The matter was remanded back to the Adjudicating Authority for fresh adjudication.

Facts

The petitioner challenged a Show Cause Notice and an order confirming a GST demand. The petition also challenged the vires of certain notifications related to extensions of time limits.

Key Issues

The primary issue was the validity of notifications extending time limits for adjudication. Additionally, the petitioner argued they were not afforded a proper opportunity to be heard.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(C) 19770/2025 Page 1 of 12 $~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:24th December, 2025 Uploaded on: 26thDecember, 2025 + W.P.(C) 19770/2025 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.

1.

This hearing has been done through hybrid mode. CM APPL. 82592/2025 & CM APPL. 82593/2025 (for exemption)

2.

Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 19770/2025

3.

The Petitioner – Sight and Sound India Private Limited has filed the present petition under Articles 226 and 227of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 27th September, 2023 (hereinafter, ‘impugned SCN’) as also the impugned order dated 20th November, 2023 passed by the Sales Tax Officer Class II/AVATO, Ward 88, Zone-8, for the tax period July 2017 to March 2018(h

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.