M/S RAJ INTERNATIONAL vs ADDITIONAL COMMISSIONER CGST DELHI WEST & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 2nd April, 2025 W.P.(C) 4096/2025 & CM APPLs. 19041/2025 & 19042/2025 M/S RAJ INTERNATIONAL .....Petitioner Through: Mr. Mohit Gupta and Mr. Harshit Goel, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST & ORS. .....Respondents Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Ms. Pragya Upadhyay, Advs. Ms. Arti Bansal, SPC with Ms. Shruti Goel, Adv. for R-3/UOI. 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.19041/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4096/2025 & CM APPL. 19042/2025 (for stay) 3. The present petition has been filed by the Petitioner inter alia challenging the Orders-in-Original dated 14th January, 2025 and 3rd February, 2025 issued by the Office of the Commissioner, Central Tax, Delhi. 4. The allegation of the Petitioner is that the written submissions filed by the Petitioner have not been considered by the Respondent No. 1 and no W.P.(C) 4096/2025 5. Let the Petitioner place on record the screen shot of the Goods and Services