SANDEEP JAIN PROPRIETOR OF M/S NANDI POLYCHEM vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 W.P.(C) 2866/2024 & CM APPLs.11792/2024 SANDEEP JAIN PROPRIETOR OF M/S NANDI POLYCHEM .....Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramashish, Mr. Rishabh Jain and Ms. Tanya Saraswat, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Sh. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra & Mr. Gaurav Mani Tripathi, Advs. for R-2. (M: 9654278378) Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-2. (M: 6200388793) Mr. K.G. Gopalakrishnan, Ms. Nisha Mohandas and Mr. Kunwar Raj Singh, Advs for GNCTD. 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– Sandeep Jain under Article 226 of the Constitution of India challenging inter alia the show cause notice dated 9th December, 2023 (hereinafter, ‘the SCN’) issued by the Sales Tax Officer, Class II/AVATO, Delhi Goods and Service Tax, Ward-70, Zone- 04 under Section 73 of the Delhi/Central Goods and Services Tax Act, 3. Additionally, the present petition also challenges