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Zenith Auto Industries Private Limited vs. Sales Tax Officer Class II AVATO & Anr.

Writ Petition (Civil) · CNR No. DLHC010445102026Decided 18 Sept 2026New Delhi Bench
W.P.(C) 13750/2026CNR: DLHC010445102026
Justice Anil Kshetarpal · Justice Shail Jain

Background

The petitioner company challenged a GST demand of over Rs. 30 lakh confirmed against it for FY 2020-21, claiming it had never been served the show-cause notice and was denied a hearing before the order was passed. However, the tax department's records showed the petitioner had in fact filed replies (in December 2024 and again in February 2025) and had been given an opportunity for a personal hearing. The petitioner only approached the High Court in September 2026, about a year and a half after the order was passed.

Decision Breakdown

The Court found the record directly contradicted the petitioner's claim of being denied notice and hearing, since it had actually replied twice and been heard. It also held that a writ court should not entertain such a long, unexplained delay in challenging a tax order, especially when a normal statutory appeal was always available. The petition was disposed of, with the Court allowing the petitioner to file a regular appeal along with an application to condone the delay, to be decided by the appellate authority on its own merits.

Lesson Learnt

Don't sit on a tax dispute for years and then run to the High Court. Use the statutory appeal process promptly, since courts are reluctant to bypass long delays through their special writ powers when an ordinary appeal remedy exists.

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