BharatTaxGST

Ups Scs (INDIA) PVT. LTD. vs. Union Of INDIA & Anr.

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W.P.(C)/18100/2025HC DelhiGSTCNR DLHC01094990202502 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. V. Lakshmikumaran, Mr. L. Badri Narayanan, Ms. Charanya Lakshmikumaran, Mr. Yogendra Aldak, & Mr. Kunal Kapoor, AdvsFor Respondent: Mr. Suresh Prasad, Mr. Amrendra Kumar Sharma & Ms. Alpana Kumari, Advs. for R-1. Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Priyatam Bhardwaj & Mr. Avinash Shukla, Advs. for R-2
AI SummaryRemanded

Facts

The Petitioner, UPS SCS (India) Pvt. Ltd., has filed a writ petition challenging two show cause notice-cum-demand notices issued by Respondent No. 2. The notices, dated June 25, 2025, and September 24, 2025, were issued under Section 74 of the Central Goods and Services Tax Act, 2017. The Petitioner's primary contention is that a detailed reply submitted at the pre-show cause notice (SCN) stage on May 15, 2025, was not considered by the revenue authorities. The matter is currently at the SCN stage.

Held

The Court held that since the matter was still at the show cause notice (SCN) stage, it was not inclined to entertain the writ petition. The Court directed that all contentions raised by the Petitioner should be presented before the concerned authority in response to both show cause-cum-demand notices. Upon receiving these contentions, the concerned authority is mandated to consider the Petitioner's submissions and grant them an oral hearing. Following the hearing, a reasoned order must be passed in accordance with the law. The Court explicitly stated that it had not considered the merits of the matter and left all rights and contentions of the parties open. The operative direction was to allow the Petitioner to raise their arguments before the adjudicating authority and for that authority to pass a reasoned order after an oral hearing.

Key Issues

1. Whether the Petitioner's pre-SCN reply dated May 15, 2025, was duly considered by the revenue authorities before issuing the show cause notices under Section 74 of the CGST Act, 2017? Petitioner's Argument: The Petitioner argued that their detailed reply submitted at the pre-SCN stage was not considered, and this failure to consider their submissions should warrant intervention by the High Court. They contended that the authorities should have addressed their points before issuing the demand notices. Revenue's Argument: The judgment does not record any specific arguments made by the Respondent Union of India and Respondent No. 2 regarding the consideration of the pre-SCN reply. The Court's decision indicates that the matter was at the SCN stage, implying the revenue's stance was that the process was ongoing.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18100/2025, CM APPL. 74890/2025 & CM APPL. 74891/2025 UPS SCS (INDIA) PVT. LTD. .....Petitioner Through: Mr. V. Lakshmikumaran, Mr. L. Badri Narayanan, Ms. Charanya Lakshmikumaran, Mr. Yogendra Aldak, & Mr. Kunal Kapoor, Advs versus UNION OF INDIA & ANR. .....Respondent Through: Mr. Suresh Prasad, Mr. Amrendra Kumar Sharma & Ms. Alpana Kumari, Advs. for R-1. Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Priyatam Bhardwaj & Mr. Avinash Shukla, Advs. for R-2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR

O R D E R % 02.12.2025

1.

This hearing has been done through hybrid mode. CM APPL. 74891/2025 (for exemption)

2.

Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 18100/2025, CM APPL. 74890/2025

3.

The present petition has been filed by the Petitioner challenging the impugned show cause notice-cum-demand notice no.28/2025-26 dated 25th June, 2025 and show cause notice-cum-demand notice no. 194/2025-26 dated 24th September, 2025, issued by Respondent No.2 under Section 74 of the Central Goods and Services Tax Act, 2017. 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 04/12/2025 at 11:55:12

4.

The submission raised on behalf of the Petitioner is that at the pre-SCN stage, a detailed reply was given by the Petitioner on 15th May, 2025, and the same was not considered.

5.

Since the matter is currently at the SCN stage, this Court is not inclined to entertain the present writ petition.

6.

All the contentions of the Petitioner may be raised before the concerned authority in response to both the show cause-cum-demand notices. Upon such contentions being raised, the concerned authority shall consider the submissions made by the Petitioner as also given them an oral hearing. After hearing the Petitioner, a reasoned order shall be passed in accordance with law.

7.

All rights and contentions of the parties are left open. The Court has not considered the merits of the matter.

8.

Accordingly, petition is disposed of in these terms. All pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. RENU BHATNAGAR, J. DECEMBER 2, 2025 Rahul/ss 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 04/12/2025 at 11:55:12

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.