Friends Medicos vs. Union Of INDIA & Anr.

W.P.(C)/19591/2025HC DelhiGSTCNR DLHC01106335202523 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN8 pages

For Petitioner: Mr. Ramashish & Mr. Rishabh Jain, AdvsFor Respondent: Mr. Nitin Saluja, Mr. Sushrut Sharma, Mr Pranya Madan, Advs. for R-2

AI SummaryRemanded

Held

The Court found a violation of natural justice as the petitioner's reply was not considered. The demand was raised mechanically without affording a proper hearing.

Facts

The petitioner challenged a show cause notice, demand order, and rectification order under GST. The petitioner claimed they had filed a reply to the show cause notice which was not considered, leading to an ex-parte order.

Key Issues

Whether the petitioner was denied natural justice due to non-consideration of their reply to the show cause notice. The validity of certain GST notifications was also a related issue pending before the Supreme Court.

Sections Cited

Section 73, Section 168A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19591/2025 Page 1 of 8 $~64 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd December, 2025 Uploaded on: 26th December, 2025 + W.P.(C) 19591/2025, CM APPL. 81896/2025 & CM APPL. 81897/2025 FRIENDS MEDICOS .....Petitioner Through: Mr. Ramashish & Mr. Rishabh Jain, Advs. versus UNION OF INDIA & ANR. .....Respondent Through: Mr. Nitin Saluja, Mr. Sushrut Sharma, Mr Pranya Madan, Advs. for R-2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode. CM APPL. 81897/2025 (for exemption)

The Petitioner- M/s Friends Medicos has filed the present petition under Article 226 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 30th May, 2024 (hereinafter, ‘impugned SCN’) and consequent impugned demand order dated 29th August, 2024 (hereinafter, ‘impugned order’). The petition also raises a challenge to the rectification order dated 25th November, 2025. 4. Vide the impugned order, the total demand confirmed against the Petitioner is as follows

The judgment continues below.

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