M/S J.K. Enterprises Through Its Proprietor Sh. Jai Kishan Bansal vs. Superintendent, Delhi North, Ward-24, Zone-1, Delhi

W.P.(C)/8293/2025HC DelhiGSTCNR DLHC01037123202512 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN20 pages

For Petitioner: Mr. Gaurav Gupta, Mr. Deepanshu Saini and Mr. Monika Rani, AdvsFor Respondent: Mr. Shashank Sharma, Sr. Standing Counsel with Ms. Malika Kumari, Adv. (8826900757)

AI SummaryDismissed

Held

The Court found the writ petition to be without basis, noting that personal hearing notices were emailed to the Petitioner's registered email address. The Court also held that consolidated notices for multiple financial years are permissible under the CGST Act, citing previous judgments.

Facts

The Petitioner challenged a show cause notice and an order confirming GST demand, alleging issues with consolidated notices, lack of specific tax delineation, and lack of proper hearing notices. The Department contended that the Petitioner failed to file a reply or attend the personal hearing despite receiving notices via email.

Key Issues

Whether a writ petition is maintainable when an alternative appellate remedy is available, and whether consolidated show cause notices for multiple financial years are permissible under the CGST Act.

Sections Cited

Section 107, Section 73, Section 74, Section 16, Section 122

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 8293/2025 Page 1 of 20 $~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th December, 2025 Uploaded on: 16th December, 2025 + W.P.(C) 8293/2025 & CM APPL. 36094/2025 M/S J.K. ENTERPRISES THROUGH ITS PROPRIETOR SH. JAI KISHAN BANSAL .....Petitioner Through: Mr. Gaurav Gupta, Mr. Deepanshu Saini and Mr. Monika Rani, Advs. versus SUPERINTENDENT, DELHI NORTH, WARD-24, ZONE-1, DELHI .....Respondent Through: Mr. Shashank Sharma, Sr. Standing Counsel with Ms. Malika Kumari, Adv. (8826900757) 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 through its proprietor Mr. Jai Kishan Bansal under Article 226 of the Constitution of India, inter alia, assailing the impugned Show Cause Notice dated 7th August, 2024 issued by the Superintendent, CGST, Delhi North (hereinafter, ‘impugned SCN’) and the impugned order dated 30th January, 2025 passed by the Superintendent, CGST, Delhi North (hereinafter, ‘impugned order’).

Vide the imp

The judgment continues below.

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