# SHIVAM POLYCHEM vs THE COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. & ORS.

Court: Delhi High Court
Date: 2025-07-18
Citation: W.P.(C)-10222/2025 2025:DHC:5916-DB
Petitioner: SHIVAM POLYCHEM
Respondent: THE COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS18072025CW102222025_181825.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 18th July, 2025 W.P.(C) 10222/2025 & CM APPLs. 42449/2025, 42450/2025 SHIVAM POLYCHEM .....Petitioner Through: Mr. Rakesh Kumar and Mr. Praveen Kumar Gambhir, Advs. (M: 9811595510) versus THE COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. .....Respondent Through: Ms. Priyanka Jindal, Adv. with Mr. Sumit K. Batra, Adv. for R-1 & 2. Ms. Namrah Nasir, Adv. for R-3 &4. (M: 9971105390) 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 under Article 226 of the Constitution of India challenging the Show Cause Notice dated 18 th December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 5th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28th December, 2023, Notification No. 56/2023-State Tax dated 4. The vali

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