Delhi High Court - Orders
M/S Sm Overseas vs Sales Tax Officer & Ors on 2 February, 2026
$~70
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1428/2026 & CM APPL. 7112/2026
M/S SM OVERSEAS .....Petitioner
Through: Mr. Vibhas Kumar Jha, Mr. Rajat
Pandey, Mr. Manoj Kumar and
Ms. Manju Pandey, Advocates.
versus
SALES TAX OFFICER & ORS. .....Respondents
Through: Ms. Shilpa Dewan, Senior Panel
Counsel for R-2.
with Ms. Vaishali Gupta, Advocate
for Respondents 1 and 4.
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE
HON'BLE MR. JUSTICE AJAY DIGPAUL
ORDER
% 02.02.2026
1. Drawing support from the Division Bench judgment dated 17th July, 2025, it is the contention of the learned counsel for the petitioner that the show-cause notice and the consequential order is not sustainable in view of the fact that the notice itself was not served on the petitioner.
2. Apart from above, his contentions are that the issue is already sub judice before the Apex Court in SLP No. 4240/2025 titled as M/s HCC- SEW- MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors.
3. In that view of the matter, issue notice to the respondents. Learned counsel, appearing for the respondents no. 1, 2 and 4 waives notice.
4. Notice be issued to the respondent no. 3, through all permissible This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/02/2026 at 20:35:29 modes.
5. List on 12th May, 2026.
NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 2, 2026 Sk/sg This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/02/2026 at 20:35:29