INFINITI RETAIL LIMITED vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st May, 2025 W.P.(C) 4347/2025, CM APPL. 20078/2025 & CM APPL. 20079/2025 INFINITI RETAIL LIMITED .....Petitioner Through: Mr. Prakash Shah, Sr. Advocate with Mr. Rajat Mittal, Mr. Mohit Rawal, Mr. Mihir Mehta and Mr. Suprateek Neogi, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Subham, Ms. Garima Kumar and Mr. Deep Raj, Advocates for R-2 to 4. 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-Infiniti Retail Limited under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 03rd February, 2025 (hereinafter, ‘impugned order’) passed by the Respondent No.2- Additional Commissioner, CGST Delhi, West Commissionerate. 3. Vide the impugned order, a demand has been raised against the Petitioner on various grounds in the following terms: “(i) I, hereby confirm the Invocation of the extended period of limitation as provided under Section 74 (1) of the 4. The submission of Mr. Praka