Dismissed

Ups Scs (India) Pvt. Ltd. v. Union of India & Anr.

Delhi HC2 Dec 2025W.P.(C)/18100/2025

Case brief

AI extract

What is this about?

Delhi High Court dismissed a writ petition challenging GST show cause notices. The Court held that the matter is at the SCN stage and instructed the authority to consider the petitioner's submissions and grant an oral hearing. Petition disposed without adjudicating merits.

What did the court decide?

No relief granted merit-wise. Petitioners directed to raise contentions; concerned authority directed to pass reasoned order after oral hearing.

Ups Scs (India) Pvt. Ltd. Vs Union of India & Anr. — GST and Indirect Tax | Delhi HC (2025)

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$~62

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IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18100/2025, CM APPL. 74890/2025 & CM APPL. 74891/2025 UPS SCS (INDIA) PVT. LTD. .....Petitioner Through: Mr. V. Lakshmikumaran, Mr. L. Badri Narayanan, Ms. Charanya Lakshmikumaran, Mr. Yogendra Aldak, & Mr. Kunal Kapoor, Advs

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versus

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UNION OF INDIA & ANR. .....Respondent Through: Mr. Suresh Prasad, Mr. Amrendra Kumar Sharma & Ms. Alpana Kumari, Advs. for R-1.

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Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Priyatam Bhardwaj & Mr. Avinash Shukla, Advs. for R-2.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR

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O R D E R % 02.12.2025

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This hearing has been done through hybrid mode. CM APPL. 74891/2025 (for exemption)

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Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 18100/2025, CM APPL. 74890/2025

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The present petition has been filed by the Petitioner challenging the impugned show cause notice-cum-demand notice no.28/2025-26 dated 25^th June, 2025 and show cause notice-cum-demand notice no. 194/2025-26 dated 24^th September, 2025, issued by Respondent No.2 under Section 74 of the Central Goods and Services Tax Act, 2017.

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This is a digitally signed order.

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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 04/12/2025 at 11:55:12

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The submission raised on behalf of the Petitioner is that at the pre-SCN stage, a detailed reply was given by the Petitioner on 15th May, 2025, and the same was not considered.

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Since the matter is currently at the SCN stage, this Court is not inclined to entertain the present writ petition.

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All the contentions of the Petitioner may be raised before the concerned authority in response to both the show cause-cum-demand notices. Upon such contentions being raised, the concerned authority shall consider the submissions made by the Petitioner as also given them an oral hearing. After hearing the Petitioner, a reasoned order shall be passed in accordance with law.

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All rights and contentions of the parties are left open. The Court has not considered the merits of the matter.

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Accordingly, petition is disposed of in these terms. All pending applications, if any, are also disposed of.

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PRATHIBA M. SINGH, J.

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RENU BHATNAGAR, J.

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DECEMBER 2, 2025 Rahul/ss

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This is a digitally signed order.

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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 04/12/2025 at 11:55:12

Ups Scs (India) Pvt. Ltd. v. Union of India & Anr.

Case brief

What is this about?

What did the court decide?

Ups Scs (India) Pvt. Ltd. v. Union of India & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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