Gurukirpa Enterprises Thruogh Its Proprietor Ranjeeta Chatrath Vs Commissioner of DGST & Ors (Delhi High Court)
Delhi High Court has set aside a show cause notice and a subsequent order issued by the Department of Trade and Taxes against Gurukirpa Enterprises, pertaining to the Financial Year 2019-20. The court, in its ruling, emphasized the violation of principles of natural justice, specifically the denial of an opportunity for the petitioner to file a reply and be heard. The validity of the underlying notifications, however, remains subject to the outcome of ongoing proceedings before the Supreme Court and the Delhi High Court itself.
The writ petition, filed by Gurukirpa Enterprises through its proprietor Ranjeeta Chatrath, challenged the show cause notice dated May 27, 2024, and the consequent order dated August 30, 2024, issued by the office of Sales Tax Officer Class II/AVATO, Delhi. Additionally, the petition questioned the legality of several notifications: Notification No. 9/2023-Central Tax dated March 31, 2023, Notification No. 56/2023-Central Tax dated December 28, 2023, Notification No. 09/2023-State Tax dated June 22, 2023, and Notification No. 56/2023-State Tax dated July 11, 2024.
The court noted that the validity of these impugned notifications was already under consideration in a batch of petitions, with the lead case being DJST Traders Pvt. Ltd. vs. Union of India and Ors. (W.P.(C) 16499/2023). In that batch, on April 22, 2025, the court had heard extensive submissions regarding the procedural regularity of these notifications.
