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SPARKIN SUNLIT PRIVATE LIMITED THROUGH ITS DIRECTORS NAKUL BHARDWAJ (2018-19) vs. COMMISSIONER DELHI GOODS AND SERVICE TAX AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rakesh Kumar
Akil Mangla
Parveen Gambhir
Res. Counsel
Aakriti Jain
Abhinav Sharma

Petitioner / Applicant

SPARKIN SUNLIT PRIVATE LIMITED THROUGH ITS DIRECTORS NAKUL BHARDWAJ (2018-19)
Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX AND ANOTHER
Court Delhi High Court
State

Delhi

Date Apr 21, 2025
Order No.

W. P. (C) 15525/2024 & CM APPL. 65181/2024

Citation

2025(4) TAXREPLY 13072
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Sparkin Sunlit Private Limited seeking setting aside of show cause notice dated 9th December, 2023 issued (hereinafter, ‘the SCN’) issued by Respondent No. 1-Department of Trade & Taxes, GNCTD. The Petitioner further challenges the subsequent demand order passed thereupon by Respondent No. 2-GSTO, Ward 74, Zone 7 dated 29th March, 2024 (hereinafter, ‘the demand order’). 3. The case of the Petitioner is that the said SCN did not come to the knowledge of the Petitioner as the same was uploaded by the Respondent No. 1-Department on the ‘additional notices tab’. It is further submitted by the ld. Counsel for the Petitioner that the present case is fully covered by the decision in W.P.(C) 12589/2024 titled Satish Chand Mittal (Trade Name National Rubber Products) v. Sales Tax Officer SGST, Ward 25....

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