M/S Seaton Impex Thorugh Its Proprietor Sh Harmeet Singh vs. Sales Tax Officer Class Ii Avato & Anr.

W.P.(C)/18777/2025HC DelhiGSTCNR DLHC01099754202510 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN9 pages

For Petitioner: Mr. R. P. Singh, Mr. Nirmal Dixit, AdvsFor Respondent: Mr. Puneet Yadav, Mr. Vivek Nagar, Advs. for R-2/UOI. Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs for GNCTD

AI SummaryRemanded

Held

The Court set aside the impugned order, granting the petitioner an opportunity to file a reply to the show cause notice. The adjudicating authority was directed to consider the reply and submissions and pass a fresh reasoned order.

Facts

The petitioner challenged an order and show cause notice related to GST for the tax period April 2019 to March 2020. The petitioner had not filed a reply to the show cause notice or attended personal hearings.

Key Issues

Whether the petitioner was denied an opportunity to be heard, and if the matter should be remanded for fresh adjudication considering the pending challenge to the validity of certain notifications.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 18777/2025 Page 1 of 9 $~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th December, 2025 Uploaded on: 12th December, 2025 + W.P.(C) 18777/2025 M/S SEATON IMPEX THROUGH ITS PROPRIETOR SH HARMEET SINGH .....Petitioner Through: Mr. R. P. Singh, Mr. Nirmal Dixit, Advs. versus SALES TAX OFFICER CLASS II AVATO & ANR. .....Respondent Through: Mr. Puneet Yadav, Mr. Vivek Nagar, Advs. for R-2/UOI. Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode.

The Petitioner - M/s Seaton Impex through its Proprietor Mr. Harmeet Singh has filed the present petition inter alia, challenging the impugned order dated 22nd July, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 83, Zone-7, Delhi for the tax period April 2019 to March 2020 (hereinafter, ‘impugned order’), as also the show cause notice dated 21st May, 2024 (hereinafter, ‘impugned SCN’).

Additionally, the present petition also challenges the vires of the Notification No

The judgment continues below.

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