NATIONAL ENTERPRISES THROUGH PROPRIETOR SAKIL SAIFI vs UNION OF INDIA & ORS.

Judgment text excerpt

$~100 & 127 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 + W.P.(C) 5119/2025 & CM APPLs. 23388/2025, 23389/2025 NATIONAL ENTERPRISES THROUGH PROPRIETOR SAKIL SAIFI .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Appearance not given. 127 + W.P.(C) 5027/2025 & CM APPLs. 23099/2025, 23100/2025 NATIONAL ENTERPRISES THROUGH PROPRIETOR SAKIL SAIFI .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Abhishek Khanna, SPC with Mr. Parvesh Khanna, Mr. Ashish Khanna and Ms. Shakshi Raj, Advocates for UOI. 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 petitions have been filed by the Petitioner– National Enterprises challenging the following show cause notices (hereinafter, ‘the SCNs’) issued by the Department of Trade & Taxes upon the sole proprietor of the Petitioner concern, as also the following concurrent Orders (hereinafter, ‘the impugned orders’) passed under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST Signature Not Verified Signed By:NAMITA W.P.(C) 5119/2025 & connected matter Page 1 of 7 DHYANI Signing Date:29.04.2025 10:41:48 Act, 2017’): i. Show Cause Notice bearing Reference No.: ZD071223010229U dated 3rd December,2023 and Order dated 1st April, 2024 bearing Reference No.: ZD070424000976E pertaining to Financial Year 2018- 19 in W.P.(C) 5119/2025; ii. Show Cause Notice bearing Reference No.: ZD0705240148521 dated 20th May,2024 and Order dated 28th August, 2024 bearing Reference No.: ZD070824099929E pertaining to Financ