M/S MHJ METALTECHS PRIVATE LIMITED THROUGH ITS DIRECTOR SH. MANISH KUMAR SINGH vs CENTRAL GOODS AND SERVICES TAX DELHI SOUTH

$~82 & 84 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd May, 2025 W.P.(C) 5771/2025 M/S MHJ METALTECHS PRIVATE LIMITED THROUGH ITS DIRECTOR SH. MANISH KUMAR SINGH .....Petitioner Through: Mr. Anurag Ahluwalia, Sr. Advocate along with assistant counsel (appearance not given) versus CENTRAL GOODS AND SERVICES TAX DELHI SOUTH .....Respondent Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Gaurav Mani Tripathi and Mr. Shubham Mishra, Advocates. W.P.(C) 5815/2025 M/S METAL TECHS (THROUGH ITS KARTA SH. MOHIT JAIN) .....Petitioner Through: Mr. Anurag Ahluwalia, Sr. Advocate along with assistant counsel (appearance not given). versus CENTRAL GOODS AND SERVICES TAX DELHI SOUTH .....Respondent Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Gaurav Mani Tripathi and Mr. Shubham Mishra, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPLs. 26345/2025 & 26547/2025 (exemption) 2. Allowed, subject to all just exceptions. The applications stand disposed 3. The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India challenging, in