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M/S Nehasach Impex Private Limited vs. Sales Tax Officer Class Ii, Avato

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W.P.(C)/7172/2025HC DelhiGSTCNR DLHC01032729202523 May 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA2 pages
For Petitioner: Mr. Chinmaya Seth, Mr. A.K.Seth and Ms. Palak Mathur, AdvocatesFor Respondent: Ms. Vaishali Gupta, Advocate for R/GNCTD

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Cause title — parties, addresses and appearances
$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7172/2025 M/S NEHASACH IMPEX PRIVATE LIMITED .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K.Seth and Ms. Palak Mathur, Advocates. Versus SALES TAX OFFICER CLASS II, AVATO .....Respondent Through: Ms. Vaishali Gupta, Advocate for R/GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R % 23.05.2025

1.

This hearing has been done through hybrid mode. CM APPLs. 32331/2025 & 32332/2025 (exemption)

2.

Allowed, subject to all just exceptions. The applications stand disposed of. W.P.(C) 7172/2025 & CM APPL. 32333/2025

3.

The present petition has been filed under Articles 226 and 227 of the Constitution of India, inter alia, challenging impugned Show Cause Notice dated 1st August, 2023 issued by Respondent - Sales Tax Officer, Ward 72, Zone 6, New Delhi (hereinafter “the impugned SCN”).

4.

The impugned SCN has been issued seeking response of the Petitioner as to why the GST registration should not be cancelled. The ground on which the impugned SCN has been issued was that the Petitioner was not conducting This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:43:00

any business from the declared place of business. The Petitioner is stated to have filed a detailed reply on 10th August, 2023. However, no decision has been taken till date in respect of the impugned SCN.

5.

Ld. Counsel for the Petitioner fairly submits that the notice under Section 73 of the CGST Act was also received by the Petitioner to which a reply was filed and the said notice has already been adjudicated.

6.

In view of the above facts, let the GST Department decide the impugned show cause within a period of one month from today. Upon a decision being taken the same shall be communicated to the Petitioner. All rights and remedies left open.

7.

The petition is disposed of in the above terms. Pending application(s), if any, also stand disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 23, 2025 v/msh This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:43:00

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.