SPARKIN SUNLIT PRIVATE LIMITED THROUGH ITS DIRECTORS NAKUL BHARDWAJ (2018 -19) vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND ANR

Judgment text excerpt

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st April, 2025 + W.P.(C) 15525/2024 & CM APPL. 65181/2024 SPARKIN SUNLIT PRIVATE LIMITED THROUGH ITS DIRECTORS NAKUL BHARDWAJ (2018 -19) .....Petitioner Through: Mr. Rakesh Kumar, Mr. Akil Mangla and Mr. Parveen Gambhir, Advs. (M:9810220294) versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND ANR .....Respondents Through: Ms. Aakriti Jain, Adv. on behalf of Mr. Abhinav Sharma, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- Sparkin Sunlit Private Limited seeking setting aside of show cause notice dated 9th December, 2023 issued (hereinafter, ‘the SCN’) issued by Respondent No. 1- Department of Trade & Taxes, GNCTD. The Petitioner further challenges the subsequent demand order passed thereupon by Respondent No. 2- GSTO, Ward 74, Zone 7 dated 29th March, 2024 (hereinafter, ‘the demand order’). 3. The case of the Petitioner is that the said SCN did not come to the Signature Not Verified Signed By:RAHUL Signing Date:25.04.2025 W.P.(C) 15525/2024 Page 1 of 6 18:16:23 knowledge of the Petitioner as the same was uploaded by the Respondent No. 1- Department on the ‘additional notices tab’. It is further submitted by the ld. Counsel for the Petitioner that the present case is fully covered by the decision in W.P.(C) 12589/2024 titled Satish Chand Mittal (Trade Name National Rubber Products) v. Sales Tax Officer SGST, Ward 25- Zone 1. 4. On the last date of hearing i.e., 9th April, 2025, the Court had directed the Respondent-Department’s counsel to seek instructions in the matter. Today, it is submitted by Ms. Aakriti Jain, ld. Counsel that with effect from Ja