NITIN GUPTA PROPRIETOR SHREE INTERNATIONAL vs THE UNION OF INDIA & ANR.

Judgment text excerpt

$~92 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th August, 2025 + W.P.(C) 11051/2025 & CM APPL. 45479/2025 NITIN GUPTA PROPRIETOR SHREE INTERNATIONAL .....Petitioner Through: Mr. Rajesh Jain, Mr. Rishabh Jain, Mr. Virag Tiwari, Mr. Ramashish & Ms. Tanya Saraswa, Advs. versus THE UNION OF INDIA & ANR. .....Respondents Through: Mr. Anurag Ojha, Adv. Mr. Jatin Singh, 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 by the Petitioner-Nitin Gupta under Articles 226 and 227 of the Constitution of India, inter alia, assailing the following impugned Orders-in-Original (hereinafter, collectively ‘impugned orders’): (i) Order No. 90/ADJ-DGGI/DN/2024-25 dated 28thJanuary, 2025. (ii) Order No. 162/ADC/D.N./BHAVAN MEENA/2024-25 dated 01stFebruary, 2025. (iii) Order No. 57/ADC/D.N./SHAUKAT ALI NURVI/2024-25 dated 21stJanuary, 2025. (iv) Order No. 58/ADC/D.N./SHAUKAT ALI NURVI/2024-25 dated 21st January 2025. (v) Order No. 99/ADC/D.N./SHAUKAT ALI NURVI/ 2024-25 Signature Not Verified Digitally Signed W.P.(C) 11051/2025 Page 1 of 7 By:KESHAV Signing Date:25.08.2025 12:22:47 dated 29thJanuary, 2025. (vi) Order No. 158/ADC/D.N./BHAVAN MEENA/2024-25 dated 31stJanuary, 2025. 3. The above impugned orders relate to various Financial Years, being, 2017-2018, 2018-2019 and 2020-2021. These orders have been passed under Section 74 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘the CGST Act, 2017’) by the Commissioner, CGST, Delhi North Commissionerate. 4. It is stated that no appeals have been filed against the impugned orders by the Petitioner and the time for filing the appeals has already elapsed in terms of Section 107 of the CGST A