INDIA RETAILS AND HOSPITALITY PRIVATE LIMITED vs SALES TAX OFFICER CLASS II AVATO WARD 101 ZONE 9 DELHI & ANR.

Judgment text excerpt

$~16 & 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 14th August, 2025 + W.P.(C) 14270/2024 & CM APPL. 59756/2024 INDIA RETAILS AND HOSPITALITY PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg and Mr. Ranesh Singh Mankotia, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 101 ZONE 9 DELHI & ANR. .....Respondents Through: Mr. Abhinav Sharma, Adv. Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD 17 AND + W.P.(C) 14288/2024 & CM APPL. 59797/2024 INDIA RETAILS AND HOSPITALITY PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg and Mr. Ranesh Singh Mankotia, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 101 ZONE 9 DELHI & ANR. .....Respondents Through: Mr. Abhinav Sharma, Adv. Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. These two petitions have been filed challenging the impugned orders passed on 20th December, 2023 and 5th April, 2024 (hereinafter collectively “the impugned orders”) in respect of the Financial Year 2017-18 and 2018- Signature Not Verified Digitally Signed W.P.(C) 14270/2024 & connected matters Page 1 of 5 By:DHIRENDER KUMAR Signing Date:18.08.2025 17:58:34 19, respectively. The Petitioner has also challenged the corresponding Show Cause Notices dated 24th September, 2023 and 5th December, 2025 (hereinafter collectively “the impugned SCN”) in respect of which the impugned orders have been passed. 3. The main ground for challenge raised by the Petitioner against the said orders and show cause notices is that the impugned SCN were uploaded on the “Additional Notices Tab” of the GST portal. Further, it is stated the reminder notices issued on 14th November, 2023 and 6th February, 2024