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M/S Super Mattress Co. vs. Commissioner Of Delhi Goods And Services Taxes & Ors.

W.P.(C)/18991/2025HC DelhiGSTCNR DLHC01101224202517 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MS. JUSTICE RENU BHATNAGAR4 pages
For Petitioner: Mr. Anuj Chauhan, Ms. Geetika Verma, Mr. Sunil Yadav and Mr. Harsh Kumar, AdvsFor Respondent: Mr. Sumit K. Batra with Ms. Priyanka Jindal, Adv
AI SummaryPartly Allowed

Held

The Court allowed the petitioner an opportunity to file a reply to the show cause notices, subject to certain conditions to secure revenue. The impugned orders were set aside pending adjudication.

Facts

The petitioner challenged GST orders and show cause notices, claiming they were unaware due to their Chartered Accountant. Their bank accounts were frozen, leading them to discover the orders.

Key Issues

Whether the petitioner should be granted an opportunity to respond to the show cause notices despite prior non-compliance, and how to secure the revenue's interest in the interim.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(C) 18991/2025 Page 1 of 4 $~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18991/2025 & CM APPL. 79053/2025 M/S SUPER MATTRESS CO. .....Petitioner Through: Mr. Anuj Chauhan, Ms. Geetika Verma, Mr. Sunil Yadav and Mr. Harsh Kumar, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAXES & ORS. .....Respondents Through: Mr. Sumit K. Batra with Ms. Priyanka Jindal, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR

O R D E R % 17.12.2025

1.

This hearing has been done through hybrid mode. CM APPL. 79054/2025 (for exemption)

2.

Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 18991/2025 & CM APPL. 79053/2025

3.

The Petitioner firm, inter alia, challenges the impugned orders dated 25th April, 2024 and 25th August, 2024 issued in respect of the Financial Years 2018-19 and 2019-20, respectively (hereinafter, ‘impugned order’). Further, the impugned Show Cause Notices dated 5th December, 2023 and 16th May, 2024 (hereinafter, ‘SCNs’) are also challenged.

4.

In addition to the above, the Petitioner firm has also raised a challenge to the validity of Notification 56/2023-State Tax dated 11th July, 2024 and This is a digitall

The judgment continues below.

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