Imperial Trade Solutions v. Sales Tax Officer Class Ii/Avato, Ward 80, Zone 7, Delhi & Anr.
Case brief
What is this about?
Delhi High Court division bench (Justices Nitin Wasudeo Sambre and Ajay Digpaul) allowed W.P.(C) 2429/2026 filed by Imperial Trade Solutions against Sales Tax Officer Class II/AVATO, Ward 80, Zone 7, Delhi. Rectification Order dated 12.09.2025 quashed and set aside for non-adherence to Notification dated 08.10.2024 and complete denial of opportunity of hearing; rectification proceedings restored; petitioner to appear 09.03.2026 at 11:00 AM; respondents to pass fresh detailed order after hearing and communicate decision within twelve weeks. Keywords: writ petition; rectification order quashed; opportunity of hearing; notification mandate; restoration of proceedings; Delhi sales tax officer.
What did the court decide?
Petition allowed: Rectification Order dated 12th September, 2025 quashed and set aside; rectification proceedings restored to the respondents; petitioner to appear on 9th March, 2026 at 11:00 AM; respondents to grant hearing, receive submissions and documents, and communicate the fresh decision within twelve weeks of the date of hearing; petition along with pending applications disposed of.