SHRI SUGAN TRADERS THROUGH IT PROPRIETOR PROP. ABHISHEK BINDAL vs COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS

Judgment text excerpt

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 11th August, 2025 + W.P.(C) 11091/2025 & CM APPL. 45639/2025 SHRI SUGAN TRADERS THROUGH IT PROPRIETOR PROP. ABHISHEK BINDAL .....Petitioner Through: Mr. Rakesh Kumar, Adv. versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS .....Respondents Through: Mr. Harpreet Singh, SSC. 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 challenging the order dated 3rd February, 2025 wherein a demand of Rs. 6,942,504/- has been raised, as also the order dated 9th February, 2025, wherein a demand of Rs. 1,21,49,568/- (hereinafter, ‘the impugned orders’) has been raised against the Petitioner. 3. On behalf of the Petitioner, two submissions have been made by the ld. Counsel. Firstly, the reply dated 30th August, 2024, which has been filed by the Petitioner to the two Show Cause Notices dated 5th August, 2024 which led to the passing of the impugned orders has not been considered by the Departments. 4. Secondly, it is submitted that the personal hearing was also attended by the Petitioner, but the same does not find a mention in the impugned orders. In Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 11091/2025 Page 1 of 10 Signing Date:12.08.2025 19:14:43 addition, the plea of limitation has also been raised by the Petitioner. 5. Coming to the plea of limitation, it is seen that both the impugned orders are dated 1st February, 2025, however, but it appears that the DRC-07 was uploaded on 9th February, 2025 on the GST Portal of the Petitioner. 6. Mr. Harpreet Singh, ld. Sr. Standing Counsel submits that the impugned orders were issued by the GST Department wit