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

Judgment text excerpt

$~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 Signature Not Verified Signed By:NAMITA W.P.(C) 5083/2025 & connected matter Page 1 of 15 DHYANI Signing Date:30.04.2025 12:32:11 Constitution of India, inter alia, challenging the impugned Order-in-Original bearing no. 44/RK/ADC/CGST/DSC/2024-25 dated 23rd January, 2025 (hereinafter, ‘impugned order’) passed by Respondent No. 1- Commissioner of Central Goods and Service Tax. The said order arises out of a show cause notice bearing no. 03/2023-24 dated 21st April, 2023 (hereinafter, ‘SCN’). 4. The Petitioners are stated to be the directors of one M/s Planman HR Private Limited (hereinafter, ‘company’) which was engaged in the business of manpower recruitment. An investigation was conducted against the company wherein it w