CHIRAG GARG vs COMMISSIONER STATE TAX, DELHI GST

Judgment text excerpt

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd May, 2025 + W.P.(C) 6978/2025 & CM APPL. 31505/2025 CHIRAG GARG .....Petitioner Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta & Mr.Anunay Mishra, Advs. (Mob: 9810854786) versus COMMISSIONER STATE TAX, DELHI GST .....Respondent Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 31506/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 6978/2025 & CM APPL. 31505/2025 3. The present petition has been filed by the Petitioner- Chirag Garg under Article 226 of the Constitution of India, inter alia, assailing the order bearing reference no. ZD70824096178U dated 28th August, 2024 (hereinafter, ‘impugned order’) passed by Sales Tax Officer Class II/AVATO, Ward 49, Zone 3, Delhi. Vide the impugned order, a demand of Rs.19,79,840/- has been raised against the Petitioner. 4. The case of the Petitioner is that the Show Cause Notice (hereinafter, ‘SCN’) was issued on 31st May, 2024 but since it was in the ‘Additional Notices Tab’, it could not be replied to by the Petitioner. Signature Not Verified Digitally Signed W.P.(C) 6978/2025 Page 1 of 3 By:DHIRENDER KUMAR Signing Date:24.05.2025 18:18:17 5. Ld. Counsel for the Respondent submits that ‘Additional Notices Tab’ is visible on the portal from 16th January, 2024 onwards and therefore, this ground is not available. 6. Ld. Counsel for the Petitioner has made two submissions in response:- i. That the electronic credit ledger of the Petitioner has a surplus of almost Rs. 4.8 Crores. The Petitioner is quite vigilant but for some reason it appears that the SCN was missed by the Petitioner due to it bei