AUGUST ATTORNEYS LLP vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 14th July, 2025 W.P.(C) 9730/2025 AUGUST ATTORNEYS LLP .....Petitioner Through: Mr. Shailender Singh, Advocate. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sandeep Tyagi, SPC for R-1/UOI. Mr. Akash Verma, SSC with Ms.Aanchal Uppal, Advocate for R/CBIC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- August Attorneys LLP under Article 226 of the Constitution of India, inter alia, assailing the order dated 7th May 2025 passed by the Office of Commissioner of the Central Tax and Appeals-II in Appeal No. 130/JC/Central Tax/Appeal- II/Delhi/2025-26. 3. The Petitioner is a law firm which had four founding partners and was established on 30th September, 2020. It had obtained a Goods and Service Tax (hereinafter, ‘GST’) registration no. 07ABSFA3842K1Z1. Thereafter, during the pandemic it appears that there was a change in structure of the partnership firm as there was entry and exit of new partners. The Form 4 filed with the Registrar of Company, evidencing the exit of