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

W.P.(C)/18827/2025HC DelhiGSTCNR DLHC01100140202511 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN9 pages

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

AI SummaryPartly Allowed

Held

The court granted the petitioner liberty to file an appeal under Section 107 of the CGST Act, extending the limitation period. Access to the GST portal was also facilitated for document retrieval.

Facts

The petitioner challenged a GST demand order and related notifications, claiming they couldn't access the show cause notice and order due to portal issues. The court noted the delay in challenging the order and the substantial demand.

Key Issues

The primary issue was the validity of notifications extending time limits under Section 168A. Additionally, the court considered the petitioner's claim of not accessing the SCN and order, and the subsequent delay in filing the appeal.

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) 18827/2025 Page 1 of 9 $~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 11th December, 2025 Uploaded on: 12th December, 2025 + W.P.(C) 18827/2025 & CM APPL. 78344/2025 I MONEY WALLET PRIVATE LIMITED THROUGH ITS DIRECTOR .....Petitioner Through: Mr. Harshit Goel and Mr. Mohit Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO, WARD 64, ZONE 4 & ANR. .....Respondent 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. CM APPL. 78344/2025

Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 18827/2025

The present petition has been filed by the Petitioner – I Money Wallet Private Limited through its Director Mr. Atul Verma under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 23rd December, 2023 passed by the Sales Tax Officer Class II/Avato Ward 64, Zone 4, Delhi (hereinafter ‘impugned order’) emanating from Show Cause Notice dated 23rd September, 2023 (‘hereinafter

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.