Natraj Enterprises Through Its Proprietor Subhas Jain vs. Commissioner Of Dgst And Ors.

W.P.(C)/19526/2025HC DelhiGSTCNR DLHC01106269202523 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN9 pages

For Petitioner: Mr. Ujjawal Jain, Adv. (M: 9717595497)For Respondent: Ms. Vaishali Gupta & Ms Ishita Gupta, Advs. for R-2-5. (M: 8383031929)

AI SummaryRemanded

Held

The Court set aside the impugned order, finding that the Petitioner was not afforded a proper opportunity to be heard. The matter was remanded back to the Adjudicating Authority for a fresh adjudication.

Facts

The Petitioner challenged a show cause notice and an order confirming a GST demand. The Petitioner claimed they did not receive proper notice or an opportunity to be heard. The challenge also included the vires of certain GST notifications.

Key Issues

Whether the Petitioner was denied a proper opportunity to be heard before the GST demand was confirmed. The validity of certain GST notifications was also a point of contention, 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) 19526/2025 Page 1 of 9 $~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd December, 2025 Uploaded on: 26th December, 2025 + W.P.(C) 19526/2025, CM APPL. 81486/2025 & CM APPL. 81487/2025 NATRAJ ENTERPRISES THROUGH ITS PROPRIETOR SUBHAS JAIN .....Petitioner Through: Mr. Ujjawal Jain, Adv. (M: 9717595497) versus COMMISSIONER OF DGST AND ORS. .....Respondent Through: Ms. Vaishali Gupta & Ms Ishita Gupta, Advs. for R-2-5. (M: 8383031929) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode.

The Petitioner – Mr. Natraj Enterprises through its proprietor Mr. Subhas Jain has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 12th December, 2023 (hereinafter, ‘impugned SCN’) and the impugned order dated 2nd April, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 71, Zone-6, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’).

Vide the impugned order, the total demand confirmed against the Petitioner is as follows: Signing D

The judgment continues below.

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