THE PUNJAB STATE COOPERATIVE MILK PRODUCERS FEDERATION LTD. vs ADDITIONAL COMMISSIONER CENTRAL GST DELHI WEST WARD 45 DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2025 W.P.(C) 5349/2025 THE PUNJAB STATE COOPERATIVE MILK PRODUCERS FEDERATION LTD. .....Petitioner Through: Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates. versus ADDITIONAL COMMISSIONER CENTRAL GST DELHI WEST WARD 45 DELHI & ORS. .....Respondents Through: Mr. Akash Panwar, Advocate for R-1, 3 & 4. Mr. Ruchesh Sinha, Advocate 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. CM APPL. 24371/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 5349/2025 & CM APPL. 24370/2025 3. The Petitioner Federation has filed the present writ petition under Articles 226 and 227 of the Constitution of India challenging the impugned Order-In-Original dated 30th January, 2025 (hereinafter “the impugned order”) passed under Section 74 of the Central Goods and Services Tax, 2017 (hereinafter “the CGST Act”). 4. The allegation of the Petitioner is that the Show Cause Notice which was issued on 15th November, 2022 (hereinafter “SCN”) was received by the Petitioner for the fir