M/S AHLCONS INDIA PRIVATE LIMITED vs PRINCIPAL COMMISSIONER, CGST, DELHI SOUTH COMMISSIONERATE & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 29th August, 2025 W.P.(C) 13198/2025 & CM APPL. 54098/2025 M/S AHLCONS INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Yogendra Aldak & Mr. Agrim Arora, Advs. (8010333998) versus PRINCIPAL COMMISSIONER, CGST, DELHI SOUTH COMMISSIONERATE & ANR. .....Respondents Through: Mr. Atul Tripathi, SSC, CBIC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 54099/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 13198/2025 & CM APPL. 54098/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original No. 52/55/RPS/PR.COMMR./CGST/DSC/2024-25 dated 30th March, 2025 passed by the Respondent No. 1 (hereinafter, ‘impugned order’). 4. The Petitioner is a company involved in works contract relating to manufacturing of aluminum doors and windows etc. and was registered under service tax vide STC No. AACCA8064HST001 for providing construction services and consulting engineering services, transport of goods by road and 5. The