M/S SAMARTH TRADERS vs THE ADDITIONAL COMMISSIONER

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision; 18th August, 2025 W.P.(C) 8804/2025 M/S SAMARTH TRADERS .....Petitioner Through: Mr. Sunil Dalal, Sr. Adv. with Mr. Pravesh Bhaguna, Mr. Jatin Kumar Gaur, Ms. Shipra Bali, Mr. Sarthak Malhotra, Mr. Bharat Khurana & Mr. Tarun Chawla, Advs. versus THE ADDITIONAL COMMISSIONER .....Respondent Through: Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, 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 on behalf of the Petitioner- M/s Samarth Traders under Article 226 of the Constitution of India, inter alia, challenging the order dated 24th December, 2024 (hereinafter, the ‘impugned order’) passed by the office of the Additional Commissioner CGST Delhi North. 3. Vide the impugned order, a demand has been raised upon the Petitioner to the tune of Rs.18,55,35,050/-. The details of the demand raised is as under: 4. A brief background of the present case is that the Petitioner is a proprietorship firm involved in trading of goods and has a Goods and Services Tax (‘GST’) registration. During conduct of its busines