HIGH PRECISION CORPS vs COMISSIONER OF STATE GOODS AND SERVICE TAX, DELHI AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 08th July, 2025 W.P.(C) 9266/2025 & CM APPL. 39260/2025 HIGH PRECISION CORPS .....Petitioner Through: Mr. R. K. Bhalla, Advocate. versus COMISSIONER OF STATE GOODS AND SERVICE TAX, DELHI AND ANR .....Respondents Through: Mr. Sumit K. Batra, Advocate. 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 writ petition has been filed by the Petitioner under Article 226 of the Constitution of India, challenging the impugned order dated 28th February, 2025 by which a demand has been raised on the Petitioner to the tune of Rs. 65,21,410/-. 3. The said demand arises out of a Show Cause Notice dated 18th November, 2024 (hereinafter, ‘the SCN’) to which the Petitioner had filed a reply dated 6th December, 2024, but the same has been considered and rejected on the ground that the GST Registration of the suppliers has been cancelled and the suppliers are non-existent. The impugned order holds that the firms are non-existent and no supply of goods and services has actually taken place. 4. The SCN was issued containing the following he