BENITO OPERATIONS AND TECHNOLOGIES PVT. LTD. vs DEPUTY EXCISE AND TAXATION COMMISSIONER ST GURGAON NORTH

Judgment text excerpt

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th August, 2025 + W.P.(C) 5712/2025 & CM APPL. 26041/2025 BENITO OPERATIONS AND TECHNOLOGIES PVT. LTD. .....Petitioner Through: Mr. Bharat Bhushan, Adv. versus DEPUTY EXCISE AND TAXATION COMMISSIONER ST GURGAON NORTH .....Respondent Through: Ms. Monica Benjamin, SSC, CBIC with Ms. Nancy Jain, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- Benito Operations & Technologies Pvt. Ltd. under Article 226 of the Constitution of India challenging the order dated 6th March, 2025 as also the order dated 18th April, 2025 (hereinafter, the ‘impugned orders'), issued by the Deputy Excise & Taxation Commissioner (State Tax) Gurgaon North. 3. The Petitioner herein is a company registered in Delhi, bearing GST Registration Number: 07AAMCB8784B1ZE. The Petitioner company has filed the present petition challenging the impugned orders wherein the bank account of the Petitioner being Account No. 53105135385 maintained at the Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 5712/2025 Page 1 of 7 Signing Date:20.08.2025 19:10:24 Standard Chartered Bank, DLF Building No. 7A, Gurgaon and Account No. 50200099256239 at HDFC Bank, Manesar, Gurgaon are sought to be attached. 4. A brief background of the matter is that an investigation was commenced against one M/s Wings Operations and Technology India Pvt. Limited which was promoted by two Directors, Ms. Kiran Gupta and Mr. Aashish Deep Bansal. The said company M/s Wings Operations and Technology India Pvt. Limited was investigated by the Goods & Services Tax, Excise & Taxation Department, Government of Haryana, and an adjudicat