Case Title: MMR Electricals v. Sales Tax Officer Class II, Ward 106, Zone 4, Delhi
Court: Delhi High Court
Petition Number: W.P. (C) 14596/2024
Category of Dispute: Demand Order – Natural Justice / Assessment Order
Date of Judgement: 06th May, 2025
Relevant Sections: Section 107 of CGST Act, 2017
Facts of the Case
[Para 2–5]
The Petitioner, MMR Electricals, filed the writ petition under Article 226 challenging the demand order dated 13.04.2024 issued by the Sales Tax Officer Class II/AVATO. The demand of ₹11,34,648/- was imposed without allegedly considering the Petitioner’s detailed reply dated 19.02.2024, which was submitted in response to the show cause notice dated 13.12.2023. The Petitioner contended that the order is non-speaking and cryptic and that no opportunity for personal hearing was provided.
Questions in Consideration
[Para 6–7]
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Whether the impugned assessment order was passed in violation of principles of natural justice?
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Whether the Petitioner was denied an opportunity of personal hearing and whether their reply was ignored?
Observation of the Court
[Para 7–8]
The Court perused the impugned order and found that the Petitioner’s reply was indeed considered. Additionally, a personal hearing opportunity was offered and followed by a reminder. However, the Petitioner did not avail of this opportunity. Thus, the Court held that there was no violation of natural justice.
Judgement of the Court
[Para 8–12]
The writ petition was dismissed. The Court granted liberty to the Petitioner to file an appeal before the appellate authority under Section 107 of the CGST Act by 10th July, 2025, along with the mandatory pre-deposit. It clarified that the appeal would be decided on merits without being barred by limitation. It also emphasized that observations made in this writ shall not influence the appellate proceedings.
Between Fine Lines
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Writ dismissed as proper opportunity was provided.
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Reply to SCN and reminder for personal hearing were on record.
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Petitioner failed to appear for hearing, hence order sustained.
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Court gave liberty to file appeal under Section 107 by 10th July 2025.
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Appeal not to be rejected on grounds of limitation if filed in time.
Summary of Referred Cases
| Name of Case | Citation | Summary | Verdict |
|---|---|---|---|
| None mentioned | – | – | – |
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
