DAWN EXPRESS COURIER DEL PRIVATE LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th August, 2025 + W.P.(C) 12832/2025 & CM APPL. 52358/2025 DAWN EXPRESS COURIER DEL PRIVATE LIMITED .....Petitioner Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek, Ms. Neelam Murpana & Mr. Prince Nagpal, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Shashank Kumar & Ms. Garima Kumari, Adv. Mr. Ravi Kant Srivastava, SPC for UOI with Mr. Robert Laishram & Mr. Bhupender, Advs. 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 M/s Dawn Express Courier Del Private Limited under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice issued by Respondent No. 2 (hereinafter, ‘SCN’) dated 29th June, 2025 issued to the Petitioner, calling upon the Petitioner to show cause as to why the demands and penalties ought not to be imposed on the Petitioner. The amount sought to be demanded is Goods and Service Tax (hereinafter, ‘GST’) amounting to Rs.32,82,37,775/- along with the penalties of the above amount. Signature Not Verified Digitally Signed W.P.(C) 12832/2025 Page 1 of 7 By:DHIRENDER KUMAR Signing Date:27.08.2025 18:38:54 3. The chronology of events leading to filing of the present petition is that the Directorate General of Goods and Services Tax Intelligence, Delhi Zonal Unit (hereinafter, ‘DGGI’) started an investigation against the Petitioner, as also other courier agents, sometime in January, 2024. 4. A summon was issued to the Petitioner for appearance before the DGGI and the DGGI, after recording the statements of the Petitioner, had issued a letter dated 29th May, 2024 to the Re