M/S MONTAGE ENTERPRISES PRIVATE LIMITED (THROUGH ITS AUTHORIZED REPRESENTATIVE SANJAY KUMAR SINGH) & ORS. vs CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th April, 2025 W.P.(C) 4774/2025 & CM APPL. 21990/2025, 21991/2025 M/S MONTAGE ENTERPRISES PRIVATE LIMITED (THROUGH ITS AUTHORIZED REPRESENTATIVE SANJAY KUMAR SINGH) & ORS. .....Petitioners Through: Mr. Tarun Gulati, Sr Adv. with Mr. R.P. Singh, Mr. Yash Aggarwal, Mr. Pramod Kandpal, Mr. Nirmal Dixit & Mr. Aman Sinha, Advs. (M: 8076196835) versus CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Shubham Kumar and Mr. Dipak Raj, Advs. for R-1 to 3. (M:6200388793) 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.21991/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4774/2025 & CM APPL.21990/2025 (for interim relief) 3. The present petition has been filed under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in-Original dated 31st January, 2025, passed by the Joint Commissioner, Adjudication CGST, Delhi North (hereinafter, “the impugned order”). It is alleged that vide the W.P.