Balvinder Singh Vs Sales Tax Officer Class Ii/ Avato… — Writ and Judicial Review | Delhi HC (2025)

Balvinder Singh Vs Sales Tax Officer Class Ii/ Avato… — Writ and Judicial Review | Delhi HC (2025)

What the court decided

AI extract

Outcome

Impugned order dated 31st August, 2024 set aside; Show Cause Notice dated 29th June, 2022 to be adjudicated afresh after giving personal hearing to the Petitioner; reply and hearing submissions to be considered and a fresh order passed; all rights and remedies of the parties left open; pending applications disposed of.

Issue for consideration

Whether the demand order dated 31st August, 2024 can be sustained when the Petitioner's reply dated 08th May, 2025 to the Show Cause Notice dated 29th June, 2022 was not considered and no notice of personal hearing was given to the Petitioner.

Court's answer

The impugned order dated 31st August, 2024 is set aside, as the Petitioner's reply to the Show Cause Notice was not considered and no personal hearing was afforded.

Ratio / Principle

The Show Cause Notice dated 29th June, 2022 shall be adjudicated afresh after giving a personal hearing to the Petitioner, with the hearing notice communicated to the Petitioner's email address and mobile number recorded in the order.

Key takeaways

The reply filed by the Petitioner to the Show Cause Notice, along with submissions made in the personal hearing proceedings, shall be duly considered by the Adjudicating Authority, and a fresh order with respect to the Show Cause Notice shall be passed accordingly.ratio¶19

Detailed headnote1 paragraphs

Writ petition under Article 226 of the Constitution of India allowed. The Delhi High Court set aside the order dated 31st August, 2024 passed by the Office of Sales Tax Officer, Class II/AVATO, Delhi, whereby a demand of Rs. 1,56,64,712/- was raised against the Petitioner for the financial year 2019-2020, since the Petitioner's reply dated 08th May, 2025 to the Show Cause Notice dated 29th June, 2022 had not been considered and no notice of personal hearing had been given. The Show Cause Notice was directed to be adjudicated afresh after granting a personal hearing, with the reply and hearing submissions to be duly considered by the Adjudicating Authority and a fresh order passed. All rights and remedies of the parties were left open and pending applications were disposed of.

$~56

IN THE HIGH COURT OF DELHI AT NEW DELHI

- W.P.(C) 14639/2025 & CM APPL. 60006/2025

BALVINDER SINGH .....Petitioner Through: Mr. Sanyam Khetarpal, Mrs. Aashi Jain and Mr. Rahul Gupta, Advs.

versus

SALES TAX OFFICER CLASS II/ AVATO DEPARTMENT & ANR. .....Respondents Through: Mr. Sumit K. Batra, Adv.

CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R % 03.11.2025

This hearing has been done through hybrid mode.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia , challenging the order dated 31st August, 2024 passed by the Office of Sales Tax Officer, Class II/AVATO, Delhi vide which a demand to the tune of Rs. 1,56,64,712/- has been raised qua the Petitioner for the financial year 2019-2020.

The ground on which the challenge has been raised by the Petitioner is that though a reply dated 08th May, 2025 has been filed by the Petitioner to the Show Cause Notice dated 29th June, 2022, the same has not been considered. Ld. Counsel for the Petitioner also submits that the notice of personal hearing has also not been given to the Petitioner.

On the last date of hearing i.e., 22nd September, 2025, Mr. Batra, ld. Counsel for the Respondent Department was directed to seek instructions in this matter.

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/11/2025 at 12:38:59

Today, Mr. Batra, ld. Counsel for the Respondent Department submits that he has received instructions in this matter that the reply dated 08th May, 2025 had been filed by the Petitioner, however, the same appears to have not been considered.

Accordingly, the impugned order dated 31^st August, 2024 is set aside. The Show Cause Notice dated 29^th June, 2022 shall be adjudicated afresh after giving a personal hearing to the Petitioner. The personal hearing notice shall be communicated to the Petitioner on the following email address and mobile number:

• Email ID: [email protected]

Mobile No.: 9810309881

The reply filed by the Petitioner to the impugned Show Cause Notice along with the submissions made in the personal hearing proceedings shall be duly considered by the Adjudicating Authority and a fresh order with respect to the Show Cause Notice shall be passed accordingly.

All rights and remedies of the parties are left open.

The petition is allowed in the above terms. All pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

NOVEMBER 3, 2025/ pd/ck

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/11/2025 at 12:38:59