M/S Gupta Sanitation Through Its Partner Sh Ashwani Kumar Gupta vs. Union Of INDIA Through Ministry Of Finance & Anr.

W.P.(C)/18778/2025HC DelhiGSTCNR DLHC01099755202510 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. Kshitij Chhabra, SPC with Mr. Abhijeet Vikram, Advs. for R-1 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 issue a fresh reasoned order after considering the reply and personal hearing.

Facts

The petitioner challenged an impugned order and show cause notice related to GST for the tax period April 2018 to March 2019. The petitioner argued they did not receive proper opportunity to file a reply or attend personal hearings.

Key Issues

Whether the petitioner was denied a proper opportunity to be heard before the impugned order was passed. The validity of certain GST notifications was also under challenge but left open pending Supreme Court decision.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 18778/2025 Page 1 of 9 $~91 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th December, 2025 Uploaded on: 12th December, 2025 + W.P.(C) 18778/2025 M/S GUPTA SANITATION THROUGH ITS PARTNER SH ASHWANI KUMAR GUPTA .....Petitioner Through: Mr. R. P. Singh, Mr. Nirmal Dixit, Advs. versus UNION OF INDIA THROUGH MINISTRY OF FINANCE & ANR. .....Respondents Through: Mr. Kshitij Chhabra, SPC with Mr. Abhijeet Vikram, Advs. for R-1 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 Gupta Sanitation through Mr. Ashwani Kumar Gupta has filed the present Petition under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 18th April, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 23, Zone-2, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’). The petition further challenges the show cause notice dated 4th December, 2023 (hereinafter, ‘the impugned SCN’).

Additionally, the pr

The judgment continues below.

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