NEELGIRI MACHINERY THROUGH ITS PROPRIETOR MR. ANIL KUMAR vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~11 & 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20th March, 2025 + W.P.(C) 13727/2024 & CM APPL. 57468/2024 NEELGIRI MACHINERY THROUGH ITS PROPRIETOR MR. ANIL KUMAR .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Gambhir, Advocates. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondent Through: Mr Aditya Singla, SSC CBIC, Ms. Medha Navami and Ms. Arya Suresh Advocates. Mr. Raj Kumar Yadav and Mr. Vaibhav Bhardwaj, Advocates for UOI. Mr. Abhinav Sharma and Ms. Aakriti Jain, Advocates for R-2. 12 + W.P.(C) 13752/2024 & CM APPL. 57567/2024 NEELGIRI MACHINERY THROUGH ITS PROPRIETOR MR. ANIL KUMAR .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Gambhir, Advocates. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondent Through: Mr Aditya Singla, SSC CBIC, Ms. Medha Navami and Ms. Arya Suresh Advocates. Mr. Raj Kumar Yadav and Mr. Vaibhav Bhardwaj, Advs. for UOI Mr. Abhinav Sharma and Ms. Aakriti Jain, Advocates for R-2. Signature Not Verified Signed By:MANJEET W.P.(C) 13727/2024 & W.P.(C) 13752/2024 Page 1 of 5 KAUR Signing Date:24.03.2025 18:33:51 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 petitions are filed by the Petitioner- M/s Neelgiri Machinery (hereinafter ‘the Company’) assailing - (i) the Show Cause Notices dated 4th December, 2023 and Demand Order dated 23rd April 2024 in W.P.(C) 13727/2024 (ii) the Show Cause Notices dated 23th September, 2023 (‘SCN’) and Demand Order dated 5th December, 2023 in W.P.(C) 13752/2024 on the grounds that the same were never served upon it. The Petitioner has filed W.P.(C) 13727/2024 with respect to Assessment Year 2018-19 and W.P.(C) 13752/2