KBS INDUSTRIIES LIMITED (EARLIER KNOWN AS KBS INDUSTRIES LIMITED) vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 6th August 2025 W.P.(C) 11745/2025 & CM APPL. 48043/2025 KBS INDUSTRIES LIMITED (EARLIER KNOWN AS KBS INDUSTRIES LIMITED) .....Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Shammi Kapoor, Mr. Vaibhav Kulkarni, Mr.Sandeep Gupta & Ms. Kanika Sethi, Advs. (9810148827) versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Akash Panwar, Standing Council (JR) with Ms. Jasleen Kaur Anand, Adv. (99102 96585) Ms. Urvi Mohan, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 48044/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 11745/2025 & CM APPL. 48043/2025 3. The present petition has been filed by the Petitioner- M/s KBS Industries Limited through its Authorized Signatory under Articles 226 and 227 of the Constitution of India inter alia challenging the Show Cause Notice dated 23rd May 2024 and order dated 11th August 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi, in respect of FY 2019-20. 4. Additionally, the petition also ch