M/S KESHAV METALS THROUGH PROPRITER SHRI SUNIL KHANDELWAL vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 01st May, 2025 W.P.(C) 5741/2025 M/S KESHAV METALS THROUGH PROPRIETOR SHRI SUNIL KHANDELWAL .....Petitioner Through: Mr Vijay Gupta and Mr Rahul Gupta, Advocates. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS .....Respondents Through: Ms. Vaishali Gupta, Advocate. 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. 26178/2025(for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5741/2025 3. The present petition has been filed by the Petitioner – M/s Keshav Metals through proprietor Shri Sunil Khandelwal under Article 226 of the Constitution of India challenging the order dated 11th August, 2024 (hereinafter ‘impugned order’) arising pursuant to show cause notice dated 21st May, 2024 (hereinafter ‘SCN’) by which demand has been raised to the tune of Rs. 1,35,99,517/- (Rs. 66,23,407/- for the SGST + Rs. 66,23,407/- for the CGST + Rs. 352703/- for IGST). 4. The case of the Petitioner is that the SCN is undated and was not received by the Petitioner. It is also not properly si