# M/S RETAIL THROUGH GAGAN GANDHI vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR.

Court: Delhi High Court
Date: 2025-04-23
Citation: W.P.(C)-2567/2024 2025:DHC:3074-DB
Petitioner: M/S RETAIL THROUGH GAGAN GANDHI
Respondent: CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS23042025CW25672024_191734.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 W.P.(C) 2567/2024, CM APPL. 10558/2024 M/S RETAIL THROUGH GAGAN GANDHI .....Petitioner Through: Ms. Aparna Tripathi, Adv. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. .....Respondent Through: Mr. K.G. Gopalakrishnan, Ms. Nisha Mohandas and Mr. Kunwar Raj Singh, Advs for GNCTD. Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Adv. for R-2. 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 petition has been filed by the Petitioner– M/s Retail under Article 226 of the Constitution of India challenging inter alia the show cause notice dated 26th September, 2023 bearing reference no. ZD0709230567136 (hereinafter, ‘the SCN’) issued by the Office of GST Officer, Department of Trade & Taxes, Government of NCT of Delhi. Furthermore, this petition also challenges the consequent order dated 24th December, 2023, bearing reference no. ZD0712231399565. (hereinafter, ‘the impugned order’). 3. Additionally, the present petition also challenges the Notification No. 9/2023- 

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