UTKARSH ARORA PROP OF M/S AURA INTERIOR HARDWARE vs ADDITIONAL COMMISSIONER CGST, DELHI NORTH WARD 20 - ZONE 2, NEW DELHI AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th July, 2025 W.P.(C) 9524/2025, CM APPL. 40225/2025 &CM APPL. 40226/2025 UTKARSH ARORA PROP OF M/S AURA INTERIOR HARDWARE .....Petitioner Through: Mr. Wahaj Ahmad Khan & Mr. Monis Khan, Advs. versus ADDITIONAL COMMISSIONER CGST, DELHI NORTH WARD 20 - ZONE 2, NEW DELHI AND ANR .....Respondents Through: Mr. Aakarsh Srivastava, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(Oral) 1. This hearing has been done through hybrid mode. CM APPL. 40225/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 9524/2025 & CM APPL. 40226/2025 3. The present writ petition has been filed by the Petitioner-Utkash Arora, proprietor of M/s Aura Interior Hardware under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 82/ADC/D.N./Shaukat Ali Nurvi/2024-25 dated 27th January, 2025 (hereinafter, ‘impugned order’). The said impugned order was dispatched to the Petitioner on 1st February, 2025. Vide the impugned order, a demand to 4. The case of the Central Goods and Service Tax Department (hereinafter, ‘Departmen