M/S Saubhagya Enterprises vs. The Commissioner Of Central Goods And Services Tax, Delhi-West
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The Petitioner, M/s Saubhagya Enterprises, filed a writ petition challenging an order dated December 24, 2023, passed by the Delhi Goods and Services Tax Department, which raised a demand of Rs. 58,78,656/-. The petition was initially heard on February 11, 2025, and the Court directed the Petitioner to address office objections and file an amended memo. Subsequent hearings on March 18, 2025, and April 22, 2025, noted non-compliance with court directions. The Petitioner had also filed an application for rectification against the impugned order, which was rejected on July 29, 2024. The Court observed that the Petitioner had not filed the detailed impugned order or the complete show cause notice, only summaries in FORM DRC-07 and FORM DRC-01 respectively. Adjournment was sought on behalf of the Petitioner on the current date.
Held
The Court held that the writ petition was dismissed for non-prosecution due to the Petitioner's repeated failure to comply with court directions and file proper documentation. The Court noted that despite multiple opportunities, the Petitioner had not submitted the detailed impugned order or the complete show cause notice, only summaries. The Petitioner's application for rectification had also been rejected. Consequently, the Court found that none of the material particulars required for the petition were attached. The dismissal is without prejudice to the Petitioner's liberty to file with better documentation and particulars. Pending applications were also disposed of.
Key Issues
1. Whether the writ petition is maintainable in its current form, given the lack of complete documentation and non-compliance with court directions? The Petitioner argued that they were seeking relief against the impugned order and had made attempts to rectify the situation, including filing a rectification application. They sought further opportunity to present the case with proper documentation. The Respondent (Commissioner of Central Goods and Services Tax, Delhi-West) did not present any arguments as none appeared on their behalf. However, the Court's observations indicate concerns regarding the Petitioner's failure to comply with procedural requirements and file essential documents, such as the detailed impugned order and show cause notice, despite repeated opportunities.
Sections Cited
DRC-01, DRC-07
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 18.09.2025
This hearing has been done through hybrid mode.
The present petition has been filed challenging the impugned order dated 24th December, 2023 passed by the Delhi Goods and Services Tax Department. Vide the impugned order a demand of Rs. 58,78,656/- has been raised against the Petitioner.
On 11th February, 2025, when the matter was first taken up for hearing, the Court had observed as under: “We request learned counsel for the writ petitioner to attend to the office objections which have been pointed out and to ensure that the amended memo is placed on our record. Let the writ petition be called again on 18.03.2025.”
Thereafter, on 18th March, 2025 the Court had observed as under: “Since parties have failed to comply with the earlier directions issued, let the matter be placed before the concerned Registrar on 22.04.2025.” 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 24/09/2025 at 12:22:26
In this matter various objections have been raised by the Registry as the amended memo of parties was lying under objections. Despite the repeated opportunities provided to the Petitioner, the directions passed by this Court have not been complied with by the Petitioner.
The Court has perused the petition which would also show that the impugned order was passed on 24th December, 2023, however, the Petitioner has merely placed the summary of the impugned order in FORM DRC-07 on record. The detailed order has not been filed. Even along with the show cause notice dated 25th September, 2025 merely the summary of the same in FORM DRC-01 has been placed on record and not the complete notice.
An application for rectification had been filed by the Petitioner against the impugned order, which has also been rejected on 29th July, 2024. 8. Thus, none of the material particulars which are required have been attached with the petition.
Today, adjournment is sought on behalf of the Petitioner.
In view of the repeated adjournments which have been sought and the proper documentation having not been filed, despite repeated opportunities, the petition is dismissed for non-prosecution. Liberty to file with better documentation and particulars.
Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 18, 2025 dj/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 24/09/2025 at 12:22:26
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.