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

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 4. A brief background of the matter is that an investigation was commenced