MANSURA BRUSH WORKS THROUGH ITS PROPRIETOR MOHAMMAD HASHIM vs COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST & ORS.

Judgment text excerpt

$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st March, 2025 + W.P.(C) 3163/2025 MANSURA BRUSH WORKS THROUGH ITS PROPRIETOR MOHAMMAD HASHIM .....Petitioner Through: Mr. M.A. Ansari & Mr. Tabassum Firdause, Advocates. versus COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST & ORS. .....Respondents Through: Mr. Manish Khurana, Adv. for Mr. Sumit K. Batra, Adv. 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 on behalf of the Petitioner-Mansura Brush Works, through its proprietor, Mohammad Hashim under Article 226 of the Constitution of India inter alia seeking issuance of an appropriate writ for setting aside the Show Cause Notice (‘SCN’) dated 28th November, 2024 issued by the Respondent No. 3-Sales Tax Officer Class II/AVATO, vide which, the Goods and Services Tax (‘GST’) registration of the Petitioner was suspended. 3. According to the Petitioner, on 1st July, 2017 the Petitioner concern was formed by Mohammad Hashim, with GST Registration No. 07ABYPH2293KIZ0. In terms of the said registration, the Petitioner had submitted three places of business - one principal place of business and two additional places of business were given in the GST Portal. The said places of Signature Not Verified Signed By:RAHUL W.P.(C) 3163/2025 Page 1 of 4 Signing Date:25.03.2025 18:11:50 business are as under: 1) Old R-112, New 114, Gali No. 22, Brahampuri, Shahdara, North East Delhi, Delhi, 110053 2) 90, Gali Bandook Wali, Bazar Ajmeri Gate, North Delhi, Delhi, 110002 3) 157, G/F, Bazar Ajmeri, North Delhi, Delhi, 110002 4. The grievance of the Petitioner in this petition is that the impugned Show Cause Notice was issued by the Respondent N