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

W.P.(C)/18748/2025HC DelhiGSTCNR DLHC01099725202510 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, Mr. Abhijeet Vikram Singh, 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 and attend a personal hearing. The decision is subject to the outcome of the Supreme Court's judgment on the notification's validity.

Facts

The petitioner challenged an order and show cause notice under GST, as well as the vires of a notification. The challenge to the notification was similar to other petitions pending before the Supreme Court.

Key Issues

The primary issue was the validity of a notification extending deadlines, which was pending before the Supreme Court. The secondary issue was whether the petitioner was afforded a proper opportunity to be heard.

Sections Cited

Section 168A, Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 18748/2025 Page 1 of 9 $~88 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th December, 2025 Uploaded on: 12th December, 2025 + W.P.(C) 18748/2025 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 THORUGH MINISTRY OF FINANCE & ANR. .....Respondent Through: Mr. Kshitij Chhabra, SPC, Mr. Abhijeet Vikram Singh, 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 - Mr. Ashwani Kumar Gupta has filed the present Petition under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 25th July, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 23, Zone-2, Delhi for the tax period April 2019 to March 2020 (hereinafter, ‘impugned order’), as also the show cause notice dated 28th May, 2024 (hereinafter, ‘impugned SCN’).

Additionally, the present petition also challenges the vires of the N

The judgment continues below.

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