Vibhor Marketing Pvt Ltd Vs Sales Tax Officer Class II/ Avato (Delhi High Court)
The Delhi High Court heard the case of Vibhor Marketing Pvt Ltd vs. Sales Tax Officer Class II/ Avato, a petition challenging a demand order dated April 8, 2024, which raised a demand of Rs. 9,10,792. This demand stemmed from a Show Cause Notice (SCN) issued on December 3, 2023, based on the petitioner’s alleged failure to file annual returns in GSTR-9 for the year 2018. The petitioner contested the demand order, primarily arguing that a proper opportunity to file a reply to the SCN was not provided.
The court acknowledged the challenging circumstances faced by the petitioner firm, noting a related previous petition (W.P.(C) 4816/2025) where the firm’s GST registration cancellation was addressed. In that prior case, the court had considered the fact that both directors of the petitioner firm had passed away (on February 20, 2022, and May 8, 2025, respectively) after suffering from medical issues. Recognizing the difficulties that may have arisen due to the directors’ ill health and subsequent deaths, the court in the earlier petition had directed the restoration of the petitioner’s GST registration and mandated that any order pursuant to a related SCN be passed after granting a personal hearing, urging an empathetic view due to the circumstances.
