Chander Mohan Lall vs. Sales Tax Officer Class Ii Avato Ward No 96 Zone 9 Delhi

W.P.(C)/3734/2025HC DelhiGSTCNR DLHC01015636202511 December 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR3 pages

For Petitioner: Mr. Ajay Vohra, Senior Advocate, Mr. Vishal Kumar, AdvFor Respondent: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs

AI SummaryRemanded

Held

The Court set aside the impugned orders and remanded the matter back to the Sales Tax Officer for fresh consideration. The officer is to pass a new order after hearing the petitioner and considering relevant documents.

Facts

The petitioner challenged a show cause notice and subsequent orders raising a GST demand for FY 2019-20. The petitioner argued that no Input Tax Credit was claimed for that period, making the demand perverse.

Key Issues

Whether the GST demand raised was perverse due to incorrect assumption of Input Tax Credit claim. The proper procedure for reassessment after a flawed initial order.

Sections Cited

Section 73, Section 161

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3734/2025 CM APPL. 17392/2025 CHANDER MOHAN LALL .....Petitioner Through: Mr. Ajay Vohra, Senior Advocate, Mr. Vishal Kumar, Adv. versus SALES TAX OFFICER CLASS II AVATO WARD NO 96 ZONE 9 DELHI .....Respondent Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R % 11.12.2025

This petition has been filed with the following prayers: “a) writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the impugned show cause notice dated 13.05.2024, issued by Respondent under Section 73(1) of the CGST Act, for FY. 2019-20 and the proceedings initiated consequent thereto; and/or b) writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the impugned order dated 19.07.2024, issued by Respondent under Section 73(1) of the CGST Act, for FY. 2019-20; and/or c) writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the impugned rectification order dated 11.12.2024, issued by Respondent under Section 161 of

The judgment continues below.

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