Dsk Legal Vs Govt. of NCT of Delhi & Anr. — GST and Indirect Tax | Delhi HC (2026)

Dsk Legal Vs Govt. of NCT of Delhi & Anr. — GST and Indirect Tax | Delhi HC (2026)

What the court decided

AI extract

Outcome

Impugned summary of order dated 26.12.2025 quashed and set aside; petitioner permitted to appear before the respondent authority on 23.05.2026; respondent expected to grant a personal opportunity of hearing and pass a speaking and well reasoned order expeditiously thereafter; petition partly allowed and disposed of along with pending applications, if any.

Issue for consideration

Whether the summary of order dated 26.12.2025 passed by the respondent pursuant to proceedings under Section 73 of the CGST Act, 2017 is unsustainable because the contentions raised in the petitioner's detailed reply were not dealt with, in violation of Article 14 of the Constitution and amounting to denial of opportunity.

Court's answer

On perusal, the contentions reflected in the petitioner's reply were, prima facie, not dealt with at all by the respondent.

Ratio / Principle

Such failure on the part of the respondent to deal with the reply violates the right conferred under Article 14 of the Constitution and amounts to denial of opportunity.

Detailed headnote1 paragraphs

High Court of Delhi (Nitin Wasudeo Sambre and Ajay Digpaul, JJ.), W.P.(C) 1414/2026, DSK Legal v. Govt. of NCT of Delhi (decided 02.02.2026): The Division Bench quashed and set aside the 'summary of order' dated 26.12.2025 passed by the respondent authority following a notice dated 30.09.2025 under Section 73 of the CGST Act, 2017, having found that, despite the petitioner's detailed reply uploaded on 07.10.2025 and an opportunity of hearing, the contentions raised in the reply were not dealt with at all — an approach held to violate the right under Article 14 of the Constitution and to amount to denial of opportunity. The petitioner was permitted to appear before the respondent authority on 23.05.2026, and the authority was expected to grant a personal hearing and pass a speaking and well-reasoned order expeditiously. Petition partly allowed and disposed of along with pending applications; exemption application CM APPL. 6956/2026 disposed subject to all just exceptions.

$~66

IN THE HIGH COURT OF DELHI AT NEW DELHI

- W.P.(C) 1414/2026 & CM APPL. 6955/2026

DSK LEGAL .....Petitioner

Through: Mr. Ravi Prakash, Senior Advocate with Ms. Astu Khandelwal, Mr. Yasharth Shukla. Mr. Taha Yasin and Mr. Sahan Ulla, Advs.

versus

GOVT. OF NCT OF DELHI & ANR. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 02.02.2026

CM APPL. 6956/2026 (Exemption)

Exemption allowed, subject to all just exceptions.

The application stands disposed of.

W.P.(C) 1414/2026

Heard.

The challenge is to the order dated 26^th December, 2025 on the ground that the same sans raison . We have perused the said order.

It is not in dispute that pursuant to the notice dated 30^th September, 2025 under Section 73 of the CGST Act, 2017, the petitioner uploaded a detailed reply on 7^th October, 2025.

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 04/02/2026 at 13:37:39

The respondent, based on the same after having granted opportunity of hearing to the petitioner, passed a summary of order dated 26^th December, 2025.

The perusal, therefore, prima facie reflects that the contentions as reflected in the reply are at all not dealt with by the respondent. Such approach on the part of the respondent in our opinion violates the right conferred under Article 14 of the Constitution and amounts to denial of opportunity.

That being so, the order impugned dated 26^th December, 2025 is hereby quashed and set aside.

We permit the petitioner to appear before the respondent authority on 23^rd May, 2026.

We expect the respondent to grant a personal opportunity of hearing and also pass a speaking and well reasoned order expeditiously thereafter. 11. The petition, as such, stands partly allowed in above terms and disposed of along with pending applications, if any.

NITIN WASUDEO SAMBRE, J

AJAY DIGPAUL, J

FEBRUARY 2, 2026 gs/av

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 04/02/2026 at 13:37:39