Raghav Udyog Through Its Partner Mr. Devender Kumar v. Commissioner Delhi Goods and Services Tax & Ors

to 136, 143, 144, 149, 153, 154, 160, 163, 165, 169 to 175, 177, 179, 180, 181, 182, 193 and 195 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010123492026 + W.P.(C) 4118/2026

GORKI CONTRACTORS AND ENGINEERS Rajesh Mahna, Ramanand Roy and Mayank Kouts, Advs.

UNION OF INDIA & ORS.

(91) # CNR No. DLHC010346532026 + W.P.(C) 10777/2026

M/S ROHIT FOOTWEAR

Appearance not given.

THE COMMISSIONER OF DGST, DELHI, & ANR. .....Respondent Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(92) # CNR No. DLHC010359312026 + W.P.(C) 11167/2026, CM APPL. 51723/2026, CM APPL. 51724/2026 and CM APPL. 51725/2026

K S HOTELS PRIVATE LIMITED

Mr. Rajat Mittal, Mr. Priyanshu and Mr. Subham Kumar, Advs.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

SALES TAX OFFICER CLASS II WARD 1 ZONE 1 DELHI & ORS.

Mr. Vishal Chadha, SSC along with Mr. Chandan Kumar, Adv.

(93) # CNR No. DLHC010361552026 + W.P.(C) 11244/2026, CM APPL. 51993/2026 and CM APPL. 51994/2026

HANS RAJ KAUSHIK PROP KAUSHIK INDUSTRIES Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs.

COMMISSIONER DELHI GOODS AND SERVICE TAX & ANR.

(95) # CNR No. DLHC010367202026 + W.P.(C) 11386/2026 and CM APPL. 52761/2026

SHIV SAREES PVT LTD

Mr. Ruchir Bhatia, Adv.

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR.

(98) # CNR No. DLHC010367922026 + W.P.(C) 11415/2026 and CM APPL. 52890/2026

JAGJEET SINGH

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Mr. Ruchir Bhatia, Adv.

COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR.

(99) # CNR No. DLHC010367932026 + W.P.(C) 11416/2026, CM APPL. 52894/2026 and CM APPL. 52895/2026 RALLI ENTERPRISES THROUGH ITS PROPRIETOR SH. SANJAY RALLI

Mr. Gaurav Gupta, Adv.

UNION OF INDIA AND ORS

Vaibhav Mishra, SPC along with Mr. Aditya Jha, Advs.

(100) # CNR No. DLHC010367962026 + W.P.(C) 11417/2026 and CM APPL. 52902/2026

VIKASH JAIN

Mr. Ruchir Bhatia, Adv.

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR.

(101) The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. # CNR No. DLHC010367972026 + W.P.(C) 11418/2026 and CM APPL. 52904/2026

VIKASH JAIN

Mr. Ruchir Bhatia, Adv.

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR.

(103) # CNR No. DLHC010368082026 + W.P.(C) 11427/2026, CM APPL. 52925/2026 and CM APPL. 52926/2026

UNITED BIOTECH PVT. LTD

Mr. Karan Sachdev, Mr. Sumit Khadria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs.

UNION OF INDIA & ORS.

Mr. Arjun Malik, SSC along with Mr. Manish Sharma, GP.

Mr. J. P. Sharma, SC along with Mr. Manish Raghav and Mr. Prakash Srivastava, Advs.

(105) # CNR No. DLHC010570262025 + W.P.(C) 12222/2025 and CM APPL. 49807/2025 MS. PARISHA SHARMA PROPRIETOR, M/S P S MERCHANDISE

Mr. Nitin Gandhi and Ms. Reena Gandhi, Advs.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

UNION OF INDIA & ORS.

Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv.

(106) # CNR No. DLHC010137002026 + W.P.(C) 4445/2026

NOVELTY LEATHER STORE

Appearance not given.

THE COMMISSIONER OF DGST, DELHI, & ANR. Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Adv.

(107) # CNR No. DLHC010148732026 + W.P.(C) 4770/2026, CM APPL. 23317/2026, CM APPL. 23318/2026 and CM APPL. 23319/2026

GAURAV GUPTA

Mr. Pulkit Verma and Mr. Saket Jain, Advs.

SALES TAX OFFICER CLASS II AVATO, WARD 14 & ORS.

Mr. Rajesh Kumar, SPC along with Mr. Yash Narain and Mr. Siddharth Shekhar, Advs.

Mr. Tushar Singh and Mr. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Pratyaksh Bhadoria, Advs.

(109) # CNR No. DLHC010183602026 + W.P.(C) 5878/2026, CM APPL. 28857/2026 and CM APPL. 28858/2026 TUFFY CREATION THROUGH ITS PARTNER MR. SANDEEP CHHABRA

Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Advs.

Mr. Manish Sharma, GP.

(110) # CNR No. DLHC010222212026 + W.P.(C) 6790/2026

APEKSHA INTERNATIONAL

Mr. Anuj Chauhan and Mr. Harsh Kumar, Advs.

COMMISSIONER OF DELHI GOODS AND SERVICES TAXES & ANR.

.....Respondent

(111) # CNR No. DLHC010238112026 + W.P.(C) 7362/2026 KLEAN VALUE THROUGH ITS PROPRIETOR MR. ALOK GUPTA

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

(112) # CNR No. DLHC010251192026 + W.P.(C) 7887/2026 SAMSK INTERNATIONAL THROUGH ITS PROPRIETOR MR. SURENDER PAL

Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

Ms. Radhika Bishwajit Dubey, CGSC along with Ms. Gurleen Kaur Waraich, Mr. Kritarth Upadhyay, Mr. Vivek Sharma, Mr. Amulya Dev Mishra, Mr. Saksham Sharma and Ayush Dogra, Advs.

(114) # CNR No. DLHC010313522024 + W.P.(C) 7509/2024 and CM APPL. 31308/2024

M/S P K INDUSTRIES

Mr. Ketan Jain, Adv.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

UNION OF INDIA & ORS.

Mr. Raghvendra Upadhyay, PC along with Ms. Purnima Jain, Mr. Madhur and Mr. Yash Singh, Advs.

Mr. Devvrat Yadav, SPC along with Mr. Kartik Sharma, GP and Mr. Manhan Chawla, Adv.

Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv.

(115) # CNR No. DLHC010335532024 + W.P.(C) 7982/2024 and CM APPL. 32928/2024

M/S A.G. ENTERPRISES

Mr. Bimal Jain, Mr. Anurag Jain, Ms. Ishika Agarwal and Ms. Somya Sinha, Advs.

UNION OF INDIA & ORS.

Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv.

(122) # CNR No. DLHC010108132026 + W.P.(C) 3638/2026 and CM APPL. 17756/2026

M/S D A ENTERPRISES

Mr. Pulkit Verma and Mr. Saket Jain, Advs.

SALES TAX OFFICER CLASS II/AVATO, WARD 16 & ORS.

Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Advs.

(123) # CNR No. DLHC010138802026 + W.P.(C) 4497/2026, CM APPL. 21876/2026 and CM APPL. 51420/2026

NAVEEN KUMAR GUPTA

Mr. Ruchir Bhatia, Adv.

COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR.

(124) # CNR No. DLHC010152992026 + W.P.(C) 4946/2026, CM APPL. 24299/2026 and CM APPL. 24300/2026

HOLY FAITH INTERNATIONAL (P) LTD. Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs.

(125) # CNR No. DLHC010165692026 + W.P.(C) 5251/2026, CM APPL. 25731/2026 and CM APPL. 25732/2026

HOLY FAITH INTERNATIONAL (P) LTD. Mr. Puneet Rai, Ms. Srishti The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs.

(126) # CNR No. DLHC010166292026 + W.P.(C) 5332/2026, CM APPL. 26123/2026 and CM APPL. 26124/2026

HOLY FAITH INTERNATIONAL (P) LTD. Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

(127) # CNR No. DLHC010166432026 + W.P.(C) 5351/2026, CM APPL. 26225/2026 and CM APPL. 26226/2026

HOLY FAITH INTERNATIONAL (P) LTD. Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

(128) # CNR No. DLHC010174762026 + W.P.(C) 5526/2026, CM APPL. 27080/2026 and CM APPL. 27081/2026 JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES

Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(129) # CNR No. DLHC010183902026 + W.P.(C) 5882/2026, CM APPL. 28884/2026 and CM APPL. 28885/2026 JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES

Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(130) # CNR No. DLHC010196512026 + W.P.(C) 6126/2026, CM APPL. 30149/2026 and CM APPL. 30150/2026 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. RAGHAV UDYOG THROUGH ITS PARTNER MR. DEVENDER KUMAR

Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

Mr. Izhar Ahmad, SPC.

(131) # CNR No. DLHC010231392026 + W.P.(C) 7126/2026, CM APPL. 34899/2026 and CM APPL. 34900/2026 ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN

Ramashish and Rishabh Jain, Advs.

UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ANR.

(132) # CNR No. DLHC010233542026 + W.P.(C) 7144/2026 and CM APPL. 35002/2026 ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN

Ramashish and Rishabh Jain, Advs.

UNION OF INDIA & ANR.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

(133) # CNR No. DLHC010233572026 + W.P.(C) 7172/2026, CM APPL. 35097/2026 and CM APPL. 35098/2026

AGGARWAL TRADING CO.

Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

Ms. Archana Gaur, CGSC along with Ms. Ridhima Gaur and Mr. Deepu Kumar, Advs.

(134) # CNR No. DLHC010233582026 + W.P.(C) 7174/2026, CM APPL. 35101/2026 and CM APPL. 35102/2026

D.S. POLYMERS

Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

Mr. Ankit Raj, SPC along with Mr. Saurabh Mishra, Adv.

(135) # CNR No. DLHC010505632023 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. + W.P.(C) 15840/2023 and CM APPL. 48924/2025

R BHARGAVA AND ASSOCIATES

Ms. Sangeeta Gulati, Adv.

GOVERNMENT OF NCT OF DELHI & ORS. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(136) # CNR No. DLHC010281132024 + W.P.(C) 6854/2024 and CM APPL. 28588/2024 SURENDER KUMAR GUPTA PROPRIETOR S K COLOURS AND CHEMICALS

Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs.

GOVT OF NCT OF DELHITHROUGH CHIEF SECRETARY & ORS.

Arnav Kumar, Ms. Akanksha Singh and Ms. Preeti Pant, Advs.

Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv.

Mr. Akash Panwar, JSC along with Mr.Abhimanyu Kapoor, Adv.

(143) # CNR No. DLHC010733922024 + W.P.(C) 15011/2024 and CM APPL. 62972/2024 WORLD ART PRESS THROUGH ITS PROPRIETOR MS RASHI BANSAL 2018 19

Appearance not given.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Mr. Manish Rohilla, SPC along with Pradeep Kumar Yadav, Mr. Abhishek Singh, Aman Singh, Praduman Rohilla and Mr. Naman Goyal, Advs.

(144) # CNR No. DLHC010752702024 + W.P.(C) 15240/2024, CM APPL. 64011/2024 and CM APPL. 44389/2026

BANSON ENTERPRISES

Mr. Ashish Batra, Adv.

UNION OF INDIA & ORS.

Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs.

Mr Bhagvan Swarup Shukla, CGSC along with Ms. Jyoti Yadav and Mr. Mukesh kumar Pandey, Advs.

Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv.

Mr. Sarvan kumar, SPC along with Ms. Saumya Srivastav, Adv.

Mr. Tushar Sannu and Mr. Devvrat Tiwari, Advs.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

(149) # CNR No. DLHC010882442024 + W.P.(C) 16698/2024 and CM APPL. 70620/2024

MANPAR EXIM INC

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

COMMISSIONER OF GST AND ORS. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv.

(153) # CNR No. DLHC010894892024 + W.P.(C) 16870/2024 and CM APPL. 71450/2024

ZETA INTERNATIONAL

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

COMMISSIONER OF GST AND ORS. Mr. Kameshwar Nath Mishra, SPC along with Mr.Subham Prasad and Mr.Rahul Pal, Advs.

(154) # CNR No. DLHC010895132024 + W.P.(C) 16894/2024 and CM APPL. 71589/2024

GAIA OVERSEAS

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Rupesh Gupta, Advs.

COMMISSIONER OF GST AND ORS. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

Mr. Hussain Taqvi, SPC along with Ms. Kumail Fatima, Mr. Waseem, Ms. Soumya Saxena, Mr. Hamza and Ms. Sanya Prasad, Advs.

(160) # CNR No. DLHC010975802024 + W.P.(C) 17753/2024 and CM APPL. 75512/2024 M/S FOREVER EXIM INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR SH. SANJAY JAIN Appearance not given.

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

(163) # CNR No. DLHC010009042025 + W.P.(C) 445/2025 and CM APPL. 2134/2025 M/S ASN TRADING CO. THROUGH ITS PROPRIETOR SH. ARIF

Appearance not given.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND ANR

Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv.

(165) # CNR No. DLHC010200082025 + W.P.(C) 4540/2025 and CM APPL. 21018/2025

H.K. LABELS INDIA

Mr. Akshay Allagh, Adv.

GOODS AND SERVICE TAX OFFICER, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI & ANR.

Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(169) # CNR No. DLHC010571502025 + W.P.(C) 12313/2025 and CM APPL. 50232/2025

GAIA OVERSEAS

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

(170) # CNR No. DLHC010591852025 + W.P.(C) 12504/2025 and CM APPL. 51022/2025

ABN INTERNATIONAL

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 56 ZONE 4 DELHI AND ORS.

Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

Mr. Brijesh Yadav, SPC along with Ms. Nikita, Mr. Sandeep Yadav, Mr. Sawan Saini, Mr. Anirudh Nagar, Mr Atul Yadav, Adv Rahul Yadav and Mr. Kunal Chaudhary, Advs.

(171) # CNR No. DLHC010591862025 + W.P.(C) 12505/2025 and CM APPL. 51028/2025

SANSKRITI EXIM PRIVATE LIMITED

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 52 ZONE 3 DELHI AND ORS.

Mr. Manoj Kumar Tyagi, SPC. Ms. Priyanka Jindal, Ms. Urvi The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Mohan and Mr. Sumit Kumar, Advs.

(172) # CNR No. DLHC010591932025 + W.P.(C) 12572/2025 and CM APPL. 51231/2025

MANPAR ICON TECHNOLOGIES

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS.

Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(173) # CNR No. DLHC010590042025 + W.P.(C) 12594/2025 and CM APPL. 51365/2025

MANPAR EXIM INC

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS.

Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Mr. Aditya Chaudhary, Advs.

Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

(174) # CNR No. DLHC010591392025 + W.P.(C) 12596/2025 and CM APPL. 51369/2025

AADHAAR INDIA

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS.

Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

Ms. Sangita Malhotra, SPC.

(175) # CNR No. DLHC010065172026 + W.P.(C) 2454/2026 and CM APPL. 11926/2026

AURO VENTURES

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 70 ZONE 4 DELHI AND ORS

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

Ms. Snehlata. S. Surana, CGSC along with Pradyumn Singh, Advs.

(177) # CNR No. DLHC010103512026 + W.P.(C) 3564/2026, CM APPL. 17256/2026 and CM APPL. 17257/2026

SHRI RAM TRADERS

Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

UNION OF INDIA & ORS.

(179) # CNR No. DLHC010215492026 + W.P.(C) 6643/2026, CM APPL. 32684/2026, CM APPL. 32685/2026 and CM APPL. 32686/2026

PARUL CREATIONS

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS

Ms. Akanksha Gupta, SPC The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP.

Ms. Snehlata S. Surana, CGSC.

(180) # CNR No. DLHC010215502026 + W.P.(C) 6644/2026, CM APPL. 32687/2026, CM APPL. 32688/2026 and CM APPL. 32689/2026

PARUL CREATIONS

Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Rupesh Gupta, Advs.

SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS.

Ms. Akanksha Gupta, SPC along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP.

(181) # CNR No. DLHC010304992026 + W.P.(C) 9527/2026 and CM APPL. 44301/2026

M/S T AND T INTERNATIONAL

UNION OF INDIA & ORS.

Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

(182) # CNR No. DLHC010303062026 + W.P.(C) 9528/2026 and CM APPL. 44302/2026

M/S T AND T INTERNATIONAL

Appearance not given.

UNION OF INDIA & ORS.

Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP.

(193) # CNR No. DLHC010368702026 + W.P.(C) 11467/2026, CM APPL. 53093/2026 and CM APPL. 53094/2026

M/S IMPRESSIONS SERVICES PRIVATE LIMITED Mr. Karan Sachdev, Mr. Sumit Khadaria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs.

UNION OF INDIA & ORS.

Ms. Vertika Sharma, Ms. Khushboo and Mr. Ashutosh Singh, Advs.

(195) # CNR No. DLHC010368762026 + W.P.(C) 11473/2026, CM APPL. 53099/2026 and CM APPL. 53100/2026

DA ENTERPRISES

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Mr. Pulkit Verma and Mr. Saket Jain, Advs.

SALES TAX OFFICER II AVATO, WARD 16 DELHI GST & ORS.

Mr. Kshitij Chhabra, SPC along with Abhijeet Vikram Singh, Adv.

Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

O R D E R %

11.08.2026

¶1This is a batch of forty-eight (48) Writ Petitions.

¶2The Petitioners challenge two (02) Notifications, namely, Notification No. 09/2023 dated 31.03.2023 issued by the Central Government and dated 22.06.2023 issued by the Government of NCT of Delhi, and Notification No. 56/2023 dated 28.12.2023 issued by the Central Government and dated 11.07.2024 issued by the Government of NCT of Delhi.

¶3Learned counsel representing the parties admit that the validity/correctness of the aforesaid Notifications is pending consideration before the Supreme Court and that the parties shall remain bound by the ultimate judgment to be rendered by the Supreme Court.

¶4A Division Bench of the High Court of Punjab and Haryana in The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Luxmi Traders v. Union Territory of Chandigarh & Ors.1 and connected matters, while examining the practice of uploading Notices and Orders on the web portal for the purpose of effecting service upon the Petitioner/assessee, has held the said practice to be insufficient. In paragraph No.60 of the above-mentioned judgment, the Court has issued the following directions: "60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:-

(i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed.

(ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing.

(iii) In cases where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today.

(iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits.

(v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-inappeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing."

1 (2026) 44 Centax 371 (P&H) The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

¶5Learned counsel representing the Respondents made a sincere attempt to distinguish the aforesaid judgment, however, he was unable to do so.

¶6In view of the aforesaid position and with the consent of learned counsel representing the parties, the present batch of Writ Petitions, along with the pending applications, is disposed of, with liberty to the Petitioners to avail such remedy as may be available to them in terms of paragraph No.60 of the judgment in Luxmi Traders (Supra).

¶7A photocopy of the order passed today be kept in the connected matters.

ANIL KSHETARPAL, J.

MANMEET PRITAM SINGH ARORA, J. AUGUST 11, 2026 s.godara/pal The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.