VIPIN KUMAR MITTAL vs COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th April, 2025 W.P.(C) 4776/2025 & CM APPL. 22003/2025 VIPIN KUMAR MITTAL .....Petitioner Through: Mr. Bhwesh Bhola, Mr. Udit Bakshi and Mr. Piyush Kumar, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH .....Respondent Through: Mr. Akash Verma, SSC with Ms. Aanchal Uppal, Adv. 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. 22003/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4776/2025 3. The present writ petition has been filed by the Petitioner – Mr. Vipin Kumar Mittal (proprietor of M/s Kunj Behari Enterprises) under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 21st January, 2025 bearing reference number 63/ADC/2024-25 passed by the Assistant Commissioner, CGST Delhi North. The Petitioner further seeks directions to the Respondent to club the proceedings of order dated 10th January, 2025 bearing reference number 55/2024-25 passed by the above officer along with those pertaining to the impu