RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH vs ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CGST DELHI EAST COMMISSIONERATE & ORS.

$~29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th August, 2025 W.P.(C) 9371/2025 & CM APPL. 39636/2025 RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH .....Petitioner Through: Mr. Ankit Majumder & Mr. Puneet Kapoor, Advs. versus ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CGST DELHI EAST COMMISSIONERATE & ORS. ....Respondents Through: Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Mr. Sahil Khurana and Mr. Akshay, Advs. Ms Arunima Dwivedi CGSC with Mr. Sainyam Bhardwaj, Ms. Himanshi Singh & Ms. Monalisha Pradhan, Advs. 30 AND W.P.(C) 9572/2025 & CM APPL. 40312/2025 M/S RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH .....Petitioner Through: Mr. Ankit Majumder & Mr. Puneet Kapoor, Advs. versus ADDITIONAL COMMISSIONER, ADJUDICATION, CENTRAL TAX, GST DELHI EAST & ORS …..Respondents Through: Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Mr. Sahil Khurana and Mr. Akshay, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner- M/s Radhey Traders through its Proprietor Sopal Singh under Articles 226 and 227, of the Constitution of India, inter alia