Eltus Mode Private Limited vs. Commissioner Of Dgst & Ors.

W.P.(C)/19302/2025HC DelhiGSTCNR DLHC01103936202519 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN9 pages

For Petitioner: Mr. Abhimanyu Mahajan, AdvFor Respondent: Mr. Sumit K. Batra, Adv

AI SummaryRemanded

Held

The Court set aside the impugned order, granting the petitioner an opportunity to file a reply to the show cause notice. The adjudicating authority is to consider the reply and submissions at a personal hearing.

Facts

The petitioner challenged an impugned order and show cause notice related to GST. The petitioner claimed they missed the notice as it was uploaded on the portal without direct communication and sought an opportunity to file a reply.

Key Issues

Whether the petitioner was afforded a proper opportunity to be heard and file a reply to the show cause notice. The validity of certain GST notifications was also a background issue.

Sections Cited

Section 73, Section 168A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19302/2025 Page 1 of 9 $~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:19th December, 2025 Uploaded on: 23rd December, 2025 + W.P.(C) 19302/2025 ELTUS MODE PRIVATE LIMITED .....Petitioner Through: Mr. Abhimanyu Mahajan, Adv. versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. 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 Eltus Mode Private Limited has filed the present Petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 01st August, 2024 (hereinafter, ‘impugned order’)passed by the Office of the Assistant Commissioner, Ward- 201, Zone-11 for the Financial Year. The present petition further challenges the Show Cause Notice (hereinafter, ‘SCN’) dated 27th May, 2025. 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 56/2023- Central Tax dated 28th December, 2023; ● Notification No. 56/2

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.