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

$~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. 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 Notice