SURESH KUMAR vs COMMISSIONER CGST DELHI NORTH

Judgment text excerpt

$~121 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13th August, 2025 + W.P.(C) 12199/2025 & CM APPL. 49693/2025 SURESH KUMAR .....Petitioner Through: Mr. Rajeev Aggarwal and Mr. Shubham Goel, Advs. versus COMMISSIONER CGST DELHI NORTH .....Respondent Through: Mr. Aakarsh Srivastava, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT 1. This hearing has been done through hybrid mode. CM APPL. 49692/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. CM APPL. 49694/2025 3. This is an application for condonation of delay in refiling. For the reasons stated in the application, the delay is condoned. Application is disposed of. W.P.(C) 12199/2025 & CM APPL. 49693/2025 4. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the following: Signature Not Verified Digitally Signed W.P.(C) 12199/2025 Page 1 of 8 By:DHIRENDER KUMAR Signing Date:18.08.2025 17:19:21 S. No. Show Cause Notice Order DRC-07 1. 26th July, 2024 16th January, 27th January, 2025 2025 2. 3rd August, 2024 1st February, 18th February, 2025 2025 5. Mr. Rajeev Aggarwal, ld. Counsel for the Petitioner submits that insofar as the first order dated 16th January, 2025 is concerned, the Petitioner is willing to prefer an appeal as the ground raised in this matter in respect of the said order is that it is being issued for multiple years. This issue now stands covered by decision of this this Court in Ambika Traders through Proprietor Gaurav Gupta v. Additional Commissioner, Adjudication DGGSTI, CGST Delhi North, 2025:DHC:6181-DB, where the Court has held as under: “Consolidated SCN for Multiple Financial Years 43. Insofar as the issue of consolidated notice for various financ