SANDEEP GARG vs SALES TAX OFFICER CLASS II AVATO WARD 66 ZONE 4 DELHI

Judgment text excerpt

$~179 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 5th May, 2025 + W.P.(C) 5846/2025, CM APPLs. 26721/2025 & 26722/2025 SANDEEP GARG .....Petitioner Through: Mr. Rajeev Aggarwal and Mr. Shubham Goel, Advocates. versus SALES TAX OFFICER CLASS II AVATO WARD 66 ZONE 4 DELHI .....Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. 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- Sandeep Garg, Proprietor, M/s Aares Spring Industries under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned order dated 16th April, 2024 passed by the Respondent on the ground that the same has been passed without hearing the Petitioner and even the Show Cause Notice dated 26th December 2023 has not been served to the Petitioner. 3. The Petitioner is a proprietorship firm having its principal place of business at B-32/1, Wazirpur Industrial Area, Delhi, New Delhi-110058 and registered vide GSTIN 07AAFPG5092B1Z2. The Petitioner is engaged in the business of Trading and manufacturing of plastic components, nut bolts etc. 4. The case of the Petitioner is that the Show Cause Notice was issued by Signature Not Verified Signed By:NAMITA W.P.(C) 5846/2025 Page 1 of 3 DHYANI Signing Date:07.05.2025 13:13:05 the Respondent in the ‘additional notices and orders’ tab instead of the ‘notices and orders’ tab and thus is not a proper mode of service. 5. This Court notices that the Show Cause Notice is dated 26th December 2023 and the change in the portal was on 16th January, 2024, however, Ms. Gupta points out that a reminder notice dated 9th February 2024 was given in this matter which is evident