DHINGRA BROTHERS vs COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 26th August, 2025 W.P.(C) 12966/2025 DHINGRA BROTHERS .....Petitioner Through: Mr. Ruchir Bhatia & Mr. Abhishek Anand, Advs. versus COMMISSIONER STATE GOODS AND SERVICES TAX & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 53048/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 12966/2025 3. The present petition has been filed by the Petitioner- M/s Dhingra Brothers through its partner- Mr. Pradeep Dhingra under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 29th September, 2023 (hereinafter ‘SCN’) and order dated 29th December, 2023 (hereinafter ‘impugned order’) passed by the office of Sales Tax Officer Class II/ AVATO, Delhi, in respect of Financial Year 2017-18. Vide the impugned order a demand of Rs. 19,99,522/- has been raised against the Petitioner. W.P.(C) 12966/2025 4. Additionally, the petition also challenges the vires of Notification No.09/202