GURUDAS MALLIK THAKUR vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR.

$~99 & 102 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 W.P.(C) 5083/2025 GURUDAS MALLIK THAKUR .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramand Ray, Ms. Silky Wadhwa and Ms. Ridhi Mahna, Advocates. versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr. Aakash Verma, Advocate. 102 AND W.P.(C) 5133/2025 & CM APPL. 23413/2025 DINESH KUMAR RAGHAV .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramand Ray, Ms. Silky Wadhwa and Ms. Ridhi Mahna, Advocates. versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr. Aakash Verma, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. No. 23413/2015 in WP(C) 5133/2025 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5083/2025 and 5133/2025 3. The present two petitions have been filed by the Petitioners- Gurudas Mallik Thakur and Dinesh Kumar Raghav under Article 226 of the 4. The Petitioners are stated to be the directors of one M/s Planman HR Private Limited (hereinafter, ‘company’) which was engaged in t