Santosh Kumar Pandey vs Union Of India And Ors on 18 February, 2026

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Delhi High Court - Orders

Santosh Kumar Pandey vs Union Of India And Ors on 18 February, 2026

Bench: Prathiba M. Singh

                          $~6 (SDB)
                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +                          W.P.(C)-15796/2025
                                    SANTOSH KUMAR PANDEY                         .....Petitioner
                                                   Through: Mr. Vineet Bhatia, Adv.
                                                   versus
                                    UNION OF INDIA AND ORS.                  .....Respondents
                                                   Through: Ms. Vaishali Gupta, Advocate, Panel
                                                              Counsel ( CIVIL ) / GNCTD with Mr.
                                                              Kartik Sharma, Advocates.
                                    CORAM:
                                    JUSTICE PRATHIBA M. SINGH
                                    JUSTICE RENU BHATNAGAR
                                             ORDER

% 18.02.2026

1. This hearing has been done through hybrid mode. CM APPL.8164/2026 (for direction) in W.P.(C)-15796/2025

2. This is an application filed by the Petitioner seeking clarification of judgment dated 17th December, 2025 passed by this Court.

3. There appears to be an error in the said judgment. Mr. Bhatia, Id. Counsel for the Petitioner submits that the judgment inadvertently has relegated the Petitioner to avail of the appellate remedy whereas, in fact, in similar matters the orders that were passed were for remanding the matter to the Adjudicating Authority.

4. The Court has considered the facts of the case. It is a matter of fact that the Court, in similar matters had, when no opportunity of reply was availed of by the tax payer, had categorised the same and remanded the said matters. In the present case, it appears that this case was categorised incorrectly. Accordingly, the relevant paras of the said judgment dated 17 th December, 2025 is modified to the following effect:-

W.P.(C)-15796/2025 Page 1 of 3

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 25/02/2026 at 20:30:33 "11. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and the reply to the impugned SCNs has not been filed, the matter deserves to be remanded back to the concerned Adjudicating Authority for fresh consideration.

12. Accordingly, the impugned orders dated 7th April, 2024 and 22nd April, 2024 are set aside, subject to the Petitioner paying costs of Rs. 10,000/-. The costs shall be deposited to the Sales Tax Bar Association. The bank account details of the Sales Tax Bar Association is as under:

• Name: Sales Tax Bar Association • Account No.: 90672010003811 • Bank Name: Canara Bank • IFSC: CNRB0019067

13. The Petitioner is granted time till 31st March, 2026, to file a fresh reply to impugned SCNs. Upon filing of the reply, the Adjudicating Authority shall issue to the Petitioner, a notice for personal hearing.

The personal hearing notice shall be communicated to the Petitioner on the following mobile no. and e- mail address:

● email address: [email protected], ● Mobile No.: 9811081159

14. All rights and remedies of the parties are left open.

The access to the GST portal shall be made available to the Petitioner within one week to download any documents which he may require.

15. The reply filed by the Petitioner to the impugned SCNs along with the submissions made in the personal hearing proceedings shall be duly considered by the Adjudicating Authority and a fresh W.P.(C)-15796/2025 Page 2 of 3 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 25/02/2026 at 20:30:33 reasoned order with respect to the impugned SCNs shall be passed accordingly.

16. It is further made clear that the decision of the Adjudicating Authority shall be subject to the decision of the Supreme Court in S.L.P. No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. and the decision of this Court in W.P. (C) 9214/2024 titled Engineers India Limited v. Union of India & Ors."

5. Accordingly, the fresh judgment be uploaded modifying the relevant paragraphs and the earlier judgment dated 17th December, 2025 be deleted.

6. Application is disposed of in said terms.

PRATHIBA M. SINGH, J.

RENU BHATNAGAR, J.

FEBRUARY 18, 2026 MR/ss W.P.(C)-15796/2025 Page 3 of 3 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 25/02/2026 at 20:30:33

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Delhi High Court - Orders