Ajay Chauhan vs. Sales Tax Officer Class Ii Avato Ward 96 Zone 9 & Ors.

W.P.(C)/19584/2025HC DelhiGSTCNR DLHC01106328202523 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN10 pages

For Petitioner: Mr. Ruchir Bhatia, AdvFor Respondent: Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD

AI SummaryRemanded

Held

The Court set aside the impugned order, granting the petitioner an opportunity to file a reply to the SCN. The Adjudicating Authority was directed to issue a fresh notice for personal hearing and pass a reasoned order, subject to the outcome of pending Supreme Court cases.

Facts

The petitioner challenged a demand order and several notifications related to GST. The petitioner claimed they did not receive the show cause notice (SCN) and thus could not present their case on merits, leading to an ex-parte adjudication order.

Key Issues

Whether the petitioner was denied a fair opportunity to present their case due to non-receipt of the show cause notice. The validity of certain GST notifications was also challenged, but this issue was 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) 19584/2025 Page 1 of 10 $~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:23rd December, 2025 Uploaded on: 26thDecember, 2025 + W.P.(C) 19584/2025 AJAY CHAUHAN .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus SALES TAX OFFICER CLASS II AVATO WARD 96 ZONE 9 & ORS. .....Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode. CM APPL. 81889/2025

The Petitioner- Ajay Chauhan has filed the present petition under Article 226/227 of the Constitution of India, inter alia, challenging the impugned demand order dated 8th April, 2024 passed by the Sales Tax Officer Class II/AVATO Ward 96, Zone 9, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned o

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.