Neelmani Electricals vs. The Commissioner Of Delhi Goods And Services Tax & Ors.

W.P.(C)/16944/2025HC DelhiGSTCNR DLHC01087437202512 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN11 pages

For Petitioner: Mr. Jai Vardhan, Mr. Deepanshu Badiwal and Ms. Heeba Ansar, AdvsFor Respondent: Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD

AI SummaryRemanded

Held

The Court set aside the impugned order and remanded the matter to the Adjudicating Authority. The petitioner was granted time to file a reply to the show cause notice.

Facts

The petitioner challenged a show cause notice and an order concerning the tax period April 2018 to March 2019. The petition also challenged the vires of certain GST notifications.

Key Issues

The primary issues involved the validity of certain GST notifications and whether the petitioner was afforded an adequate opportunity to be heard.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 16944/2025 Page 1 of 11 $~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th December, 2025 Uploaded on: 15th December, 2025 + W.P.(C) 16944/2025 NEELMANI ELECTRICALS .....Petitioner Through: Mr. Jai Vardhan, Mr. Deepanshu Badiwal and Ms. Heeba Ansar, Advs. versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT

Prathiba M. Singh, J.

This hearing has been done through hybrid mode. CM APPL. 78565/2025

By way of this amendment, the Petitioner seeks to challenge the following notifications: ● Notification No. 56/2023- Central Tax dated 28th December, 2023; and ● Notification No. 56/2023- State Tax dated 11th July, 2024 ● Notification No. 9/2023- Central Tax dated 31st March, 2023 ● Notification No. 9/2023- State Tax dated 22nd June

The judgment continues below.

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