I Money Wallet Private Limited Through Its Director vs. Sales Tax Officer Class Ii / Avato, Ward 64, Zone 4 & Anr.

W.P.(C)/19030/2025HC DelhiGSTCNR DLHC01102242202516 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN7 pages

For Petitioner: Mr. Harshit Goel & Mr. Mohit Gupta, AdvsFor Respondent: Mr. Sumit K. Batra, Adv

AI SummaryDismissed

Held

The Court held that the petitioner had not availed the opportunity to present their case on merits and therefore, the impugned order did not warrant interference under writ jurisdiction. The petitioner was relegated to their appellate remedy.

Facts

The petitioner challenged an order passed by the Sales Tax Officer and certain GST notifications. The petitioner claimed to have learned of the order only when another notice was uploaded, and had not filed a reply or attended a personal hearing.

Key Issues

The primary issue was the validity of certain GST notifications and whether the petitioner had an opportunity to present their case on merits before the adjudicating authority.

Sections Cited

Section 168A, Section 73, Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 19030/2025 Page 1 of 7 $~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:16th December, 2025 Uploaded on: 17th December, 2025 + W.P.(C) 19030/2025 & CM APPL. 79260/2025 I MONEY WALLET PRIVATE LIMITED THROUGH ITS DIRECTOR .....Petitioner Through: Mr. Harshit Goel & Mr. Mohit Gupta, Advs, versus SALES TAX OFFICER CLASS II / AVATO, WARD 64, ZONE 4 & ANR. .....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 present petition has been filed by the Petitioner – I Money Wallet Private Limited through its director under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 28th August, 2024 emanating from Show Cause Notice dated 20th May, 2024 (‘hereinafter, SCN’) passed by the Sales Tax Officer Class II/Avato Ward 64, Zone 4, Delhi (hereinafter ‘impugned order’) for the tax period April 2019 to March 2020. 3. Additionally, the present petition also challenges the followin

The judgment continues below.

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