Full Text
HIGH COURT OF DELHI
Date of Decision: 18th September, 2025
FINDOC VENTURES PRIVATE LIMITED .....Petitioner
Through: Mr. Sanjeev Malhotra and Mr. Suresh Kumar Kalra, Advs.
Through: Mr. Sumit K. Batra, Adv. Mr. Hussain Taqvi, SPC
JUDGMENT
1. This hearing has been done through hybrid mode.
2. The Petitioner- Findoc Ventures Private Limited,has filed the present petition under Article 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 23rd August, 2024 passed by the Sales Tax Officer Class II/AVATO Ward 101, Zone-9, Delhi. The present petition also challenges the impugned Show Cause Notice dated 21st May, 2024 (hereinafter ‘impugned SCN’).
3. Additionally, the present petition also challenges the following Notifications: ● Notification No. 9/2023- Central Tax dated 31st March, 2023; ● Notification No. 56/2023- Central Tax dated 28th December, 2023; and ● Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’).
4. The challenge in the present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C) NO. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors. was the lead matter in the said batch of petitions. On 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed:
validity of Notification no.56. Whereas, the Guwahati High Court has quashed Notification No. 56 of 2023 (Central Tax).
6. The Telangana High Court while not delving into the vires of the assailed notifications, made certain observations in respect of invalidity of Notification NO. 56 of 2023 (Central Tax). This judgment of the Telangana High Court is now presently under consideration by the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax &Ors. The Supreme Court vide order dated 21st February, 2025, passed the following order in the said case:
of the country. 8. Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3- 2025.”
7. In the meantime, the challenges were also pending before the Bombay High Court and the Punjab and Haryana High Court. In the Punjab and Haryana High Court vide order dated 12th March, 2025, all the writ petitions have been disposed of in terms of the interim orders passed therein. The operative portion of the said order reads as under:
8. The Court has heard ld. Counsels for the parties for a substantial period today. A perusal of the above would show that various High Courts have taken a view and the matter is squarely now pending before the Supreme Court.
9. Apart from the challenge to the notifications itself, various counsels submit that even if the same are upheld, they would still pray for relief for the parties as the Petitioners have been unable to file replies due to several reasons and were unable to avail of personal hearings in most cases. In effect therefore in most cases the adjudication orders are passed ex-parte. Huge demands have been raised and even penalties have been imposed.
10. Broadly, there are six categories of cases which are pending before this Court. While the issue concerning the validity of the impugned notifications is presently under consideration before the Supreme Court, this Court is of the prima facie view that, depending upon the categories of petitions, orders can be passed affording an opportunity to the Petitioners to place their stand before the adjudicating authority. In some cases, proceedings including appellate remedies may be permitted to be pursued by the Petitioners, without delving into the question of the validity of the said notifications at this stage.
11. The said categories and proposed reliefs have been broadly put to the parties today. They may seek instructions and revert by tomorrow i.e., 23rd April, 2025.”
5. The abovementioned writ petition and various other writ petitions have been disposed of by this Court on subsequent dates, either remanding the matters or relegating the parties to avail of their appellate remedies, depending upon the fact situation. All such orders are subject to further orders of the Supreme Court.
6. As observed by this Court in the order dated 22nd April, 2025 as well, since the challenge to the above mentioned notifications is presently under consideration before the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax &Ors., the challenge made by the Petitioner to the impugned notifications in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court.
7. However, in cases where the challenge is to the parallel State Notifications, the same have been retained for consideration by this Court. The lead matter in the said batch is W.P.(C) 9214/2024 titled Engineers India Limited v. Union of India &Ors.
8. On facts, however, the case of the Petitioner is that no reply has been filed by the Petitioner to the impugned SCN nor any personal hearing has been attended. The Show Cause Notice was issued to the Petitioner on 21st May 2024, to which no reply has been filed. Thereafter, a reminder notice was uploaded on the GST portal on 15th July 2024. However, no reply to the same has also been filed. The case of the Petitioner is that the Petitioner did not come across the impugned SCN until the prayer for refund, which was made by the Petitioner, and was sought to be rejected on the ground that the impugned demand is pending against the Petitioner. Ld. Counsel for the Petitioner submits that for some reason the impugned SCN, and the impugned order were only uploaded on the GST portal, and not sent by any other mode, which is the reason why the Petitioner did not acquire any knowledge of the same.
9. The Court has heard the parties. There is a challenge to the impugned notifications, which is pending adjudication in various matters before the Supreme Court and this Court. However, since there appears to be no justification in not filing the reply, the Court is only inclined to permit the Petitioner to file an appeal challenging the impugned order.
10. Accordingly, this Court is of the opinion that the Petitioner ought to be relegated to file an appeal under Section 107 of the Central Goods and Service Tax Act, 2017, before the Appellate Authority by 15th November 2025, along with the requisite pre-deposit.
11. The access to the GST portal shall be made available to the Petitioner within one week to download any documents which he may require. If the appeal is filed by 15th November, 2025, it shall not be dismissed on the ground of limitation and shall be adjudicated on merits.
12. However, it is made clear that the issue in respect of the validity of the impugned notifications is left open. Any order passed by the Adjudicating Authority shall be subject to the outcome of the decision of the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax &Ors. and this Court in W.P.(C) 9214/2024 titled ‘Engineers India Limited v. Union of India &Ors’.
13. Accordingly, the present petition is disposed of in above terms. All pending applications, if any, are also disposed of.
PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE SEPTEMBER 18, 2025/kp/sm