# M/S JAIN BHADRI GRAPHICS vs ADDITIONAL COMMISSIONER, CENTRAL GST, DELHI (WEST) & ORS.

Court: Delhi High Court
Date: 2025-04-24
Citation: W.P.(C)-3260/2025 2025:DHC:2964-DB
Petitioner: M/S JAIN BHADRI GRAPHICS
Respondent: ADDITIONAL COMMISSIONER, CENTRAL GST, DELHI (WEST) & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68924042025CW32602025_124633.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 24th April, 2025 W.P.(C) 3260/2025 & CM APPL. 15314/2025 M/S JAIN BHADRI GRAPHICS .....Petitioner Through: Mr. Sushant Bali, Mr. Ishaan Swarana Sharma and Mr. Shubham Shukla, Advocates (Mob 8447242406). versus ADDITIONAL COMMISSIONER, CENTRAL GST, DELHI (WEST) & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present writ petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India challenging inter alia the Demand- cum-Show Cause Notice bearing No.35/2024-25 dated 24th July, 2024 (hereinafter, ‘the SCN’). The petition further raises challenge to the Order-in- Original bearing No.68/CGST WEST/GST/SKG/ADC/2024-25 dated 02nd February, 2025 (hereinafter, ‘the impugned order’) issued by Respondent No.1–Additional Commissioner, CGST Delhi (West). 3. The SCN issued by Respondent No.3 – Joint Director, Directorate of Goods & Service Tax Intelligence, Zonal Unit, Meerut, raised various allegations in respect of 

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