# AMBIKA TRADERS THROUGH PROPRIETOR GAURAV GUPTA vs ADDITIONAL COMMISSIONER, ADJUDICATION DGGSTI, CGST DELHI NORTH

Court: Delhi High Court
Date: 2025-07-29
Citation: W.P.(C)-4853/2025 2025:DHC:6181-DB
Petitioner: AMBIKA TRADERS THROUGH PROPRIETOR GAURAV GUPTA
Respondent: ADDITIONAL COMMISSIONER, ADJUDICATION DGGSTI, CGST DELHI NORTH

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS29072025CW48532025_164115.pdf)

## Judgment text (excerpt)

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 17th April, 2025 Date of Decision: 29th July 2025 W.P.(C) 4853/2025, CM APPL. 22194/2025 & CM APPL. 22195/2025 AMBIKA TRADERS THROUGH PROPRIETOR GAURAV GUPTA ..... Petitioner Through: Mr. Rajesh Jain, Mr. Rishabh Jain, Mr. Virag Tiwari, Mr. Ramashish and Ms. Tanya Saraswat, Advocates. versus ADDITIONAL COMMISSIONER, ADJUDICATION DGGSTI, CGST DELHI NORTH .....Respondent Through: Mr. R. Ramachandran, Sr. Standing Counsel with Mr. Prateek Dhir, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode 2. The present petition has been filed by the Petitioner- Ambika Traders through its proprietor, Mr. Gaurav Gupta under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 74/ADJ-DGGI/DN/2024-25 dated 23rd January, 2025 (hereinafter, ‘impugned order’) passed by Respondent - Additional Commissioner, Adjudication (DGGSTI), CGST Delhi North. The present petition further 3. The Petitioner is stated to be a firm dealing in metal scrap. It is stated to be a sole proprietorship of Mr. Gaura

https://niyam.ai/judgements/high-court/2025/july/ambika-traders-through-proprietor-gaurav-gupta-vs-additional-commissioner-adjudication-dggsti-cgst-delhi-north