Aryansh Alloys Through Its Proprietor vs. Commissioner Of Delhi Goods And Services Tax & Ors.

W.P.(C)/19472/2025HC DelhiGSTCNR DLHC01105066202522 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN10 pages

For Petitioner: Mr. Rakesh Kumar, Mr. Praveen Kumar, Mr. Gambhir and Mr. Naveen, AdvsFor Respondent: Appearance not given

AI SummaryRemanded

Held

The Court found that the petitioner did not get a proper opportunity to be heard and remanded the matter back to the Adjudicating Authority. The petitioner was granted time to file a reply and a personal hearing would be provided.

Facts

The petitioner challenged a show cause notice and demand order for the tax period July 2017 to March 2018. The petitioner claimed they did not receive proper notice and an opportunity to be heard, leading to ex-parte orders.

Key Issues

Whether the petitioner was denied a proper opportunity to be heard due to issues with notice delivery on the GST portal. The validity of certain notifications issued under Section 168A was also a related issue pending before the Supreme Court.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19472/2025 Page 1 of 10 $~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd December, 2025 Uploaded on: 23rd December, 2025 + W.P.(C) 19472/2025, CM APPL. 81196/2025 & CM APPL. 81197/2025 ARYANSH ALLOYS THROUGH ITS PROPRIETOR .....Petitioner Through: Mr. Rakesh Kumar, Mr. Praveen Kumar, Mr. Gambhir and Mr. Naveen, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Appearance not given. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode.

The Petitioner- M/s Aryansh Alloys through its Proprietor Mrs. Ranjanaben Shyamsunder Jhanwar, has filed the present petition under Article 226 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 23rd September, 2023 (hereinafter, ‘impugned SCN’) and consequent impugned demand order dated 26th December, 2023 passed by the Sales Tax Officer Class II/AVATO Ward 63, Zone 6, Delhi for the tax period July 2017 to March 2018 (hereinafter, ‘impugned order’).

Vide the impugned order, the total demand confirmed against the Signing Da

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.