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

$~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/C