BRAHAM PRAKASH PROP. OF M/S SHRI SHYAM TRADING CO. vs ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI NORTH AND ORS. & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 9th December, 2025 Uploaded on: 11th December, 2025 W.P.(C) 18673/2025, CM APPL. 77607/2025 & CM APPL. 77608/2025 BRAHAM PRAKASH PROP. OF M/S SHRI SHYAM TRADING CO. .....Petitioner Through: Mr. Puneet Rai and Ms. Srishti Sharma, Advs. versus ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI NORTH AND ORS. & ORS. .....Respondents Through: Mr. Shubham Tyagi, SSC CBIC & Ms. Navruti Ojha, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 77608/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 18673/2025, CM APPL. 77607/2025 3. This is a petition filed by the Petitioner under Article 226 inter alia challenging the impugned order dated 21st January, 2025 by which the demand has been raised upon the Petitioner in the following terms: W.P.(C) 18673/2025 4. The case of the Petitioner is that no personal hearing notice was served upon the Petitioner during the course of adjudication proceedings prior to passing of the impugned order and there was also a delay in uploading of the Show Caus