RAMAN ENTERPRISES vs COMMISSIONER OF SGST DELHI AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd August, 2025 W.P.(C) 1349/2025 RAMAN ENTERPRISES .....Petitioner Through: Mr. Sailendra Kumar Verma, Mr. Sibhash Chandra Gupta, Ms.Taramg Varshney, Mr. Siddharth Kumar Verma and Mr. Amrish Kumar, Advs. versus COMMISSIONER OF SGST DELHI AND ANR .....Respondents Through: Mr. Girish Kaul, Adv. for Mr. K.G. Gopalakrishnan, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present petition challenging the impugned order dated 30th December, 2023 by which a demand of Rs.15,39,686/- has been raised against the Petitioner. 3. The grievance of the Petitioner is that the Show Cause Notice (hereinafter “SCN”) was issued on 25th September, 2023 wherein no date for personal hearing was fixed. The Petitioner had filed its reply to the same on 25th October, 2023. Thereafter, without hearing the Petitioner the impugned order was passed. After the impugned order was passed, the Petitioner preferred a Rectification Application on 27th March, 2024. However, the said application 4. On 3rd February, 2025, the Court had di