MS PHOOLCHAND HARIKISHAN THROUGH ITS PROPRIETOR MR SATISH KUMAR vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06th August, 2025 W.P.(C) 11645/2025 & CM APPL. 47643/2025 MS PHOOLCHAND HARIKISHAN THROUGH ITS PROPRIETOR MR SATISH KUMAR .....Petitioner Through: Mr. Vijay Kr Gupta, Mr. Rahul Gupta & Ms. Kajol Soni, Advs. versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Ms. Vaishali Gupta, 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. 47643/2025 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 11645/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 22nd May, 2024 (hereinafter, ‘the SCN’), pertaining to the Financial Year 2019-20, as also the consequent order dated 17th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). The demand raised against the Petitioner vide the impugned order is to the tune of Rs.34,70,001/-. W.P.(C) 11645/2025 4. Further, the petition also challenges Notification