Wavelinx Technologies Private Limited Through Its Director Mr Sarbdeep Singh (2019- 20) vs. Commissioner Delhi Goods And Service Tax And Others

W.P.(C)/15530/2024HC DelhiGSTCNR DLHC01076953202410 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN9 pages

For Petitioner: Mr. Rakesh, Adv. M.-9811595510For Respondent: Mr. Aditya Singla, SSC, CBIC with Mr. Dhananjay Gautam, Mr. Arya Suresh Nair, Mr. Akhil Sharma, Adv. Shreya Lamba, Advs. for R-1 Mr. Ankur Mittal, CGSC with Mr. Aviraj Pandey, Mr. Hrithik Saxena, Advs. for R-3

AI SummaryRemanded

Held

The Court set aside the impugned order and remanded the matter back to the Adjudicating Authority. The petitioner was granted time to file a reply to the show cause notice and attend a personal hearing.

Facts

The petitioner challenged a show cause notice and an order demanding GST dues for the tax period April 2019 to March 2020. The petitioner argued that they were not given an opportunity to file a reply to the show cause notice or attend a personal hearing.

Key Issues

Whether the petitioner was denied an opportunity to be heard and file a reply to the show cause notice. The validity of certain GST notifications was also challenged 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) 15530/2024 Page 1 of 9 $~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th December, 2025 Uploaded on: 12th December, 2025 + W.P.(C) 15530/2024 & CM APPL. 65240/2024 WAVELINX TECHNOLOGIES PRIVATE LIMITED THROUGH ITS DIRECTOR MR SARBDEEP SINGH (2019- 20).....Petitioner Through: Mr. Rakesh, Adv. M.-9811595510 versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Mr. Dhananjay Gautam, Mr. Arya Suresh Nair, Mr. Akhil Sharma, Adv. Shreya Lamba, Advs. for R-1 Mr. Ankur Mittal, CGSC with Mr. Aviraj Pandey, Mr. Hrithik Saxena, Advs. for R-3. 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 Wavelinx Technologies Pvt. Ltd. through its Director, Mr. Sarbdeep Singh has filed the present petition under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) dated 29th May, 2024 as also the consequent order dated 23rd August, 2024 (hereinafter, ‘impugned order’) passed by the Sales Tax Officer Class

The judgment continues below.

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