JMD LIGHTENING AND CABLE CO vs THE ADDITIONAL COMMISSIONER DELHI - WEST CENTRAL GOODS AND SERVICES TAX DEPARTMENT

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 15th July, 2025 W.P.(C) 9881/2025 & CM APPL. 41266/2025 JMD LIGHTENING AND CABLE CO .....Petitioner Through: Mr. Ravi Kant Chandhok, Mr. Varinder Singh Oberoi, Mr. Tariq Anwar and Mr. Tushar Sahni, Advocates. versus THE ADDITIONAL COMMISSIONER DELHI - WEST CENTRAL GOODS AND SERVICES TAX DEPARTMENT .....Respondent Through: Mr. Aakarsh Srivastava, Senior Standing Counsel. 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– JMD Lightening & Cable Co. challenging the Order in Original dated 25th January, 2025. (hereinafter, ‘the impugned order’). 3. The impugned order has been challenged by the Petitioner on the ground that the credit ledgers which were summarised by the Petitioner in respect of sundry creditors have, in fact, not been considered by the adjudicating authority. 4. Reliance is placed upon by the Petitioner on the e-mail dated 22nd May, 2024 which was submitted prior to the issuance of the show cause notice dated 5. Ld. Counsel for the Petitioner has relied upon the obs