Neelgiri Machinery Through Its Proprietor Mrs Asha Devi vs. Commissioner Delhi Goods And Service Tax And Others

W.P.(C)/2727/2025HC DelhiGSTCNR DLHC01011024202510 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN7 pages

For Petitioner: Mr. Rakesh Kumar and Parveen Kumar Gambhir, AdvsFor Respondent: Ms. Urvi Mohan, Adv., GNCTD

AI SummaryPartly Allowed

Held

The Court permitted the petitioner to file an appeal against the impugned order, granting an extension for filing and directing the Appellate Authority to adjudicate on merits, subject to the Supreme Court's decision.

Facts

The petitioner challenged a show cause notice and an order passed by the GST authorities, as well as certain notifications. The challenge to the notifications was similar to other pending cases before the Supreme Court.

Key Issues

The primary issue was the validity of notifications issued under Section 168A of the CGST Act. The court also considered the petitioner's right to appeal the adjudication order.

Sections Cited

Section 168A, Section 73, Section 107

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Cause title — parties, addresses and appearances

W.P.(C) 2727/2025 Page 1 of 7 $~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th December, 2025 Uploaded on: 12th December, 2025 + W.P.(C) 2727/2025, CM APPL. 12922/2025 & CM APPL. 29492/2025 NEELGIRI MACHINERY THROUGH ITS PROPRIETOR MRS ASHA DEVI .....Petitioner Through: Mr. Rakesh Kumar and Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondent Through: Ms. Urvi Mohan, Adv., GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode.

The Petitioner –Neelgiri Machinery through its proprietor, Ms. Asha Devi has filed the present Petition under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) dated 11th December, 2023 as also the consequent order dated 30th April 2024 (hereinafter, ‘impugned order’) passed by the Sales Tax Officer Class II/AVATO, Ward 63, Zone-6, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’).

Additionally, the present petition also challenges the vires of t

The judgment continues below.

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