M/S Davinder Chicken Centre vs. Sales Tax Officer/Class Ii Sto, Dgst & Anr.

W.P.(C)/19196/2025HC DelhiGSTCNR DLHC01103011202518 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN9 pages

For Petitioner: Mr. Akshay Allagh, AdvFor Respondent: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Adv

AI SummaryRemanded

Held

The Court found that the petitioner did not get a proper opportunity to be heard. Therefore, the matter was remanded back to the Adjudicating Authority to allow the petitioner to file a reply to the SCN and participate in fresh proceedings.

Facts

The petitioner challenged an order raising a GST demand and the vires of certain GST notifications. The petitioner had not filed a reply to the Show Cause Notice (SCN) or attended the personal hearing.

Key Issues

Whether the petitioner was denied an opportunity to be heard, and the validity of GST notifications issued under Section 168A.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19196/2025 Page 1 of 9 $~185 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:18th December, 2025 Uploaded on: 23rd December, 2025 + W.P.(C) 19196/2025 & CM APPL. 79969/2025 M/S DAVINDER CHICKEN CENTRE .....Petitioner Through: Mr. Akshay Allagh, Adv. versus SALES TAX OFFICER/CLASS II STO, DGST & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, 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 Davinder Chicken Centre has filed the present Petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 24th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 58, Zone-4, Delhi for the tax period April 2019 to March 2020 (hereinafter, ‘impugned order’).

The judgment continues below.

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