INDIA Retail Mart Through Its Proprietor Preeti Bansal vs. Commissioner Of Dgst And Ors.

W.P.(C)/19039/2025HC DelhiGSTCNR DLHC01102251202516 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN7 pages

For Petitioner: Mr. Ujjwal Jain, AdvFor Respondent: Mr. Sumit K. Batra, Adv. Mr. Awadhesh Kumar Singh, Adv

AI SummaryPartly Allowed

Held

The Court held that the impugned order did not warrant interference under writ jurisdiction. It directed the petitioner to file an appeal before the Appellate Authority within a specified date, subject to pre-deposit.

Facts

The petitioner challenged an order passed by the Sales Tax Officer, which stemmed from a Show Cause Notice. The petitioner argued that their reply to the SCN was not considered and sought to explain the tax demand. The court noted a significant delay in filing the present petition.

Key Issues

The primary issue was the validity of notifications extending time limits for adjudication. Additionally, the court considered whether the petitioner's reply to the SCN was properly considered and the delay in filing the writ petition.

Sections Cited

Section 168A, Section 73, Section 107

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Cause title — parties, addresses and appearances

W.P.(C) 19039/2025 Page 1 of 7 $~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:16th December, 2025 Uploaded on: 17th December, 2025 + W.P.(C) 19039/2025 & CM APPL. 79289/2025 INDIA RETAIL MART THROUGH ITS PROPRIETOR PREETI BANSAL .....Petitioner Through: Mr. Ujjwal Jain, Adv. versus COMMISSIONER OF DGST AND ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. Mr. Awadhesh Kumar Singh, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode. CM APPL. 79288/2025 (for exemption)

The present petition has been filed by the Petitioner – India Retail Mart through its proprietor Ms. Preeti Bansal, under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 29th August, 2024 emanating from Show Cause Notice dated 27th May, 2024 (‘hereinafter, SCN’) passed by the Sales Tax Officer Class II/AVATO Ward

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.