# MAHADEV INDUSTRIES (THROUGH ITS PROPRIETOR PARVEEN GARG) vs UNION OF INDIA & ORS.

Court: Delhi High Court
Date: 2025-04-23
Citation: W.P.(C)-3887/2025 2025:DHC:3031-DB
Petitioner: MAHADEV INDUSTRIES (THROUGH ITS PROPRIETOR PARVEEN GARG)
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68923042025CW38872025_191508.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 W.P.(C) 3887/2025 & CM APPL. 18071/2025 MAHADEV INDUSTRIES (THROUGH ITS PROPRIETOR PARVEEN GARG) .....Petitioner Through: Mr. Nitin Gulati, Advocate. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Piyush Beriwal, Adv. for R-3. 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– Mahadev Industries challenging the show cause notice dated 1st December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes upon the Petitioner concern pertaining to the tax period April, 2018 to March, 2019. The petition also challenges the consequent order dated 27th April, 2024 (hereinafter, ‘the impugned order’) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act, 2017’) 3. Additionally, the present petition also challenges the Notification No. 56/2023- Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notification’). 4. The present peti

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